2022 (4) TMI 1205

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....he Appellant Mr. P.Rama Holla, Authorised Representative for the Respondent ORDER The appellant, M/s Athani Sugars Limited, are before me being aggrieved against the Order-in-Appeal dated 05.03.2020, vide which, the learned Commissioner (Appeals) has remanded, the issue of a part of the disputed CENVAT credit to lower authority, for verification of invoices and did not pass any specific o....

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....ded from the appellants whereas though the appellant has initially availed inadmissible credit of Rs. 17,102 (being fifty per cent of the credit available on the capital goods received in the factory), on being pointed out by audit, they reversed not only the fifty per cent but hundred per cent of the credit i.e. Rs. 34, 204; therefore, the demand of credit of Rs. 17,102/- is without any basis. Le....

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....ls Ltd. Vs CCE & ST, Raipur, 2019 (4) TMI 473-CESTAT New Delhi; Suryadev Alloys and Power Pvt. Ltd. Vs Commissioner of GST & Central Excise, Chennai, 2018 (11) TMI 1019-CESTAT Chennai, the facts of which are identical to the instant case, has held that credit is admissible. Commissioner (Appeals) also does not dispute the same; instead of allowing the credit he remands the case following Bharat Al....

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....view of audit and other verifications conducted. I find that the there is no scope for invoking extended period. I further find that it was not discussed or controverted at the Original Authority level. 6. In view of the above discussion, I find that though the Appellate Authority has discussed the issue on merits and held that credit is admissible. He remanded the matter to the lower authority....