2014 (4) TMI 88

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....GEMENT Per : Mr. M.V. Ravindaran; This appeal is directed against the order in appeal No. Commr(A)/36/VDR-II/2011 dated 31.01.2011 2. The facts in brief are that, during the course of audit by the department it was pointed out, that on the basis of credit note wrong credit was availed instead of filing the refund claim. The appellant has debited Rs. 38,039/- on 15.5.2009. As such the appe....

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....of adjudicating authority. 4. Heard both sides and perused the record. 5. I find that the issue involved in this case is regarding availment of Cenvat credit on the basis of credit notes. Learned counsel would submit that this is an off shoot of an appeal which has been decided by this Bench and the matter has been remanded back to the lower authorities. Learned counsel would submit that the....