https://www.taxtmi.com/caselaws?id=374681 Denial of Cenvat credit could not be sustained where the record did not clearly establish invoice-wise duty paid, credit taken, and admissible credit calculations under Rule 3(7)(a). The show cause notice and impugned orders failed to explain how the admissible credit had been computed, and the annexure figures did not consistently match. Because the factual foundation for testing credit eligibility was incomplete, the Tribunal held that the calculations required fresh examination. The matter was remanded to the lower authority for a fresh order with clear invoice-wise computation of duty paid, credit taken, and admissible credit. en-us Wed, 02 Jan 2019 00:00:00 +0530 Thu, 07 Feb 2019 13:33:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374681 Denial of Cenvat credit could not be sustained where the record did not clearly establish invoice-wise duty paid, credit taken, and admissible credit calculations under Rule 3(7)(a). The show cause notice and impugned orders failed to explain how the admissible credit had been computed, and the annexure figures did not consistently match. Because the factual foundation for testing credit eligibility was incomplete, the Tribunal held that the calculations required fresh examination. The matter was remanded to the lower authority for a fresh order with clear invoice-wise computation of duty paid, credit taken, and admissible credit. Case-Laws Central Excise Wed, 02 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374681