https://www.taxtmi.com/caselaws?id=250419 Cenvat credit could not be denied on the original ground once the 52 invoices were produced on record and verified after remand. The remand had been limited to examining those invoices, so the adjudicating authority in de novo proceedings was bound to confine itself to that issue and could not expand the inquiry into percentage consumption of CRCA strips or collateral material from another unit. As the invoices were available and examined, there was no basis to sustain denial of credit on the stated ground, and the impugned order was set aside. en-us Tue, 29 Apr 2014 00:00:00 +0530 Tue, 12 Aug 2014 09:24:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250419 Cenvat credit could not be denied on the original ground once the 52 invoices were produced on record and verified after remand. The remand had been limited to examining those invoices, so the adjudicating authority in de novo proceedings was bound to confine itself to that issue and could not expand the inquiry into percentage consumption of CRCA strips or collateral material from another unit. As the invoices were available and examined, there was no basis to sustain denial of credit on the stated ground, and the impugned order was set aside. Case-Laws Central Excise Tue, 29 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250419