Gufic Chem Pvt. Ltd., Belgaum vs The Commissioner Of Central … on 28 November, 2001

JUDGMENT

G.A. Brahma Deva, J.

1. The issue relates to modvat credit. Modvat credit has been denied on the ground that the party has taken credit on the triplicate copy of the Invoice. It was submitted by the Counsel that subsequently duplicate copy has been produced before the Commissioner but the same was not considered.

2. Heard Ld. SDR for the Revenue.

3. In the facts and circumstances, we are of the view that the matter requires to be examined. In the view we have taken, we are remanding the matter to the adjudicating authority to examine the issue afresh and to pass an order in accordance with law on providing an opportunity to the party. Thus this appeal is disposed off in above terms.

4. (Pronounced and dictated in open Court)