CENVAT credit on allegedly bogus invoices remanded for fresh adjudication after Tribunal precedent applied.

CENVAT credit disputed on invoices alleged to have been issued by bogus or non-existent manufacturers was not finally decided on merits; following an earlier Tribunal ruling involving similarly placed assessees, the matter was remanded to the original adjudicating authority for de novo consideration in light of those observations. The impugned order was set aside, the appeal was allowed by way of remand, and the stay petition was also allowed.

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Issues: Whether denial of CENVAT credit on the basis of allegedly fake and fictitious invoices issued by non-existent manufacturing units required interference, and whether the matter should be remanded for fresh adjudication.

Analysis: The dispute concerned availment of CENVAT credit on invoices stated to have been issued by bogus or non-existent manufacturers. The matter was treated as covered by an earlier Tribunal decision involving similarly placed assessees, where identical disputes had been remanded to the original adjudicating authority for de-novo consideration in the light of the observations made therein.

Conclusion: The impugned order was set aside and the matter was remanded to the original adjudicating authority for fresh decision. The appeal was allowed by way of remand, and the stay petition was also allowed.

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