https://www.taxtmi.com/caselaws?id=206521 Cenvat credit denial based on invoices not showing excise duty required fresh verification where the appellant produced a later supplier certificate stating the goods were duty paid and that only commercial invoices had been issued during the relevant period. Because this certificate and supporting material were not examined by the lower authorities, the factual basis of the credit claim had to be reconsidered, including the relevance of Tribunal decisions on credit for goods supplied by unregistered suppliers. The matter was remanded to the original adjudicating authority for a fresh decision after hearing the appellant. en-us Wed, 20 Jul 2011 00:00:00 +0530 Fri, 14 Oct 2011 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206521 Cenvat credit denial based on invoices not showing excise duty required fresh verification where the appellant produced a later supplier certificate stating the goods were duty paid and that only commercial invoices had been issued during the relevant period. Because this certificate and supporting material were not examined by the lower authorities, the factual basis of the credit claim had to be reconsidered, including the relevance of Tribunal decisions on credit for goods supplied by unregistered suppliers. The matter was remanded to the original adjudicating authority for a fresh decision after hearing the appellant. Case-Laws Central Excise Wed, 20 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206521