2017 (4) TMI 21

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bsp; Respondent-Revenue ORDER Heard both sides.     2.   This appeal is filed against Order-in-Appeal No.VAD-EXCUS-002-APP-335-2013-14 dated 2.9.2013 passed by the Commissioner(Appeals), Customs, Central Excise, Vadodara II. 3.  Briefly stated the facts of the case are that the appellant had availed CENVAT  credit of Rs. 4,60,976/- on First stage deal....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....wn at the upper portion of the  said invoice; and they have availed credit accordingly, in their books of account. He submits that thus   no excess credit was availed by them. In support of his contention, ld. Advocate refers to a sample copy of dealer's invoice annexed with  the paper book which is mentioned at serial No.243 of the Annexure II to show cause notice. Even though....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....es. Prima facie  analysis of the invoices referred to by the ld. Advocate for the appellant, I find  force in their contention that both the authorities below have not analyzed  the evidences and recorded finding on the actual quantity  of goods on which the appellant had availed credit against the dealer's invoice. Therefore, in my opinion, the matter needs to be remitted to t....