https://www.taxtmi.com/caselaws?id=336932 Cenvat credit depended on establishing a proper correlation between the HR/CR coils described in the dealer's invoice and the HR/CR sheets actually received after cutting. The record showed that the appellant had not produced the specific linkage directed in the earlier remand, as the material submitted related only to sheets and the components made from them. Because that correlation remained unverified, the matter was remanded to the Original Adjudicating Authority for denovo adjudication, giving the appellant one further opportunity to establish the required nexus. Credit could be allowed only if the appellant proves the invoice-to-receipt correlation. en-us Mon, 27 Jun 2016 00:00:00 +0530 Sun, 01 Jan 2017 13:37:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336932 Cenvat credit depended on establishing a proper correlation between the HR/CR coils described in the dealer's invoice and the HR/CR sheets actually received after cutting. The record showed that the appellant had not produced the specific linkage directed in the earlier remand, as the material submitted related only to sheets and the components made from them. Because that correlation remained unverified, the matter was remanded to the Original Adjudicating Authority for denovo adjudication, giving the appellant one further opportunity to establish the required nexus. Credit could be allowed only if the appellant proves the invoice-to-receipt correlation. Case-Laws Central Excise Mon, 27 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336932