https://www.taxtmi.com/caselaws?id=367700 Where the foundational entitlement to CENVAT credit is itself disputed, the controversy cannot be resolved on an incomplete record or by mechanically applying earlier precedent. The Madras HC noted that the department had challenged the basis of availment of credit on SKO transactions, while the factual position regarding dealer registration, invoice validity, supplementary invoices and the relevance of prior authority had not been properly examined. As those material facts remained unresolved, the matter had to be sent back for fresh factual enquiry. The case was remitted to the adjudicating authority for de novo consideration, and the appeal was allowed to that extent. en-us Wed, 05 Sep 2018 00:00:00 +0530 Thu, 17 Jan 2019 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367700 Where the foundational entitlement to CENVAT credit is itself disputed, the controversy cannot be resolved on an incomplete record or by mechanically applying earlier precedent. The Madras HC noted that the department had challenged the basis of availment of credit on SKO transactions, while the factual position regarding dealer registration, invoice validity, supplementary invoices and the relevance of prior authority had not been properly examined. As those material facts remained unresolved, the matter had to be sent back for fresh factual enquiry. The case was remitted to the adjudicating authority for de novo consideration, and the appeal was allowed to that extent. Case-Laws Central Excise Wed, 05 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367700