Cenvat credit verification on imported goods: departmental report confirming Bills of Entry made remand unnecessary.

Cenvat credit taken on imported consignments was supported by the Bills of Entry showing additional customs duty, and the Range Superintendent's verification report confirmed that the CVD portion matched the credit claimed. As the departmental verification was not shown to be doubtful or unreliable, there was no basis for directing de novo adjudication or fresh verification. The remand was therefore held unwarranted, the impugned order was set aside, and relief was granted to the assessee.

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Issues: Whether the matter required remand for fresh verification of Cenvat credit taken on imported consignments based on Bills of Entry, and whether the credit was sustainable on the basis of the Range Superintendent's verification report.

Analysis: The credit had been taken on the basis of the additional duty of customs reflected in the Bills of Entry. The Range Superintendent's verification report, addressed to the Assistant Commissioner, recorded verification of the relevant documents and concluded that the CVD portion tallied with the credit taken by the appellant. There was no material showing that this verification report had been doubted by the departmental authority. In these circumstances, there was no basis to send the matter back for de novo adjudication.

Conclusion: The remand was unwarranted and the appeal was allowed in favour of the appellant, with the impugned order set aside.

Ratio Decidendi: Where departmental verification already establishes the correctness of the credit and is not shown to be unreliable, remand for fresh verification is unnecessary.

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