Modvat credit dispute over fake invoices remanded for fresh adjudication in line with an earlier connected order.

Denial of Modvat credit based on alleged fake and fictitious invoices was set aside where the Tribunal found the controversy covered by an earlier remand in a connected matter. The Tribunal followed that earlier direction requiring the original adjudicating authority to reconsider the case afresh after taking into account the CBE&C instructions and the observations already made. The impugned order was therefore set aside and the matter remanded for fresh adjudication in line with the prior remand order.

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Issues: Whether the impugned order denying Modvat credit on the basis of fake and fictitious invoices should be set aside and the matter remanded for fresh adjudication.

Analysis: The Tribunal noted that the controversy was covered by an earlier remand order in a connected matter. As the earlier decision had directed the original adjudicating authority to reconsider the matter afresh after taking into account the CBE&C instructions and the observations made therein, the present order followed the same course.

Conclusion: The impugned order was set aside and the matter was remanded to the original adjudicating authority for fresh decision in the light of the earlier remand order.

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