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of <h1>CESTAT remands appeal for reconsideration of cenvat credit denial, waives penalty pre-deposit</h1> <h3>M/s. Kandla Packaging Pvt. Ltd. Versus CCE Rajkot</h3> M/s. Kandla Packaging Pvt. Ltd. Versus CCE Rajkot - TMI The Appellate Tribunal CESTAT, Ahmedabad allowed the appeal by remanding the matter back to the first appellate authority for reconsideration of evidence regarding denial of cenvat credit on a photocopy of the bill of entry. The appellant had deposited the entire duty liability, so the condition of pre-deposit of the penalty amount was waived. The appeal itself was taken up for disposal and the impugned order was set aside for further review.
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