https://www.taxtmi.com/caselaws?id=450856 An appellate order that upheld the demand while directing verification of cenvat credit was not treated as a de novo remand, so the recovery proceedings could still fall within arrears under the applicable circular. At the same time, the original authority was bound to implement the appellate direction by examining the taxpayer's credit documents, determining eligibility for admissible cenvat credit, and recomputing the liability accordingly. The demand recovery position therefore remained intact, but the credit-verification exercise had to be completed before final enforcement. en-us Mon, 11 Mar 2024 00:00:00 +0530 Fri, 15 Mar 2024 07:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450856 An appellate order that upheld the demand while directing verification of cenvat credit was not treated as a de novo remand, so the recovery proceedings could still fall within arrears under the applicable circular. At the same time, the original authority was bound to implement the appellate direction by examining the taxpayer's credit documents, determining eligibility for admissible cenvat credit, and recomputing the liability accordingly. The demand recovery position therefore remained intact, but the credit-verification exercise had to be completed before final enforcement. Case-Laws Central Excise Mon, 11 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450856