https://www.taxtmi.com/caselaws?id=213043 CENVAT credit entitlement turned on whether the invoiced goods retained duty-paid character, but the record was considered insufficient because proceedings against the sister concern had resulted in confirmation of duty demand and penalty. The first appellate authority's reasoning was found internally inconsistent, as it criticised the respondent's conduct yet still set aside the demand. In view of these contradictory findings and the need for fuller material, the matter was remanded to the Commissioner (Appeals) for fresh consideration after both sides were allowed to produce documents and be heard. The order granting relief to the respondent was not affirmed. en-us Wed, 29 Jun 2011 00:00:00 +0530 Sat, 05 May 2012 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213043 CENVAT credit entitlement turned on whether the invoiced goods retained duty-paid character, but the record was considered insufficient because proceedings against the sister concern had resulted in confirmation of duty demand and penalty. The first appellate authority's reasoning was found internally inconsistent, as it criticised the respondent's conduct yet still set aside the demand. In view of these contradictory findings and the need for fuller material, the matter was remanded to the Commissioner (Appeals) for fresh consideration after both sides were allowed to produce documents and be heard. The order granting relief to the respondent was not affirmed. Case-Laws Central Excise Wed, 29 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213043