CESTAT Orders Fresh Adjudication as lower authorities failed to verify documents

M. B. Control & Systems Pvt. Ltd. Vs Commissioner of CGST & CX (CESTAT Kolkata) CESTAT finds that the Appellant has provided evidence of maintaining separate accounts and not claiming Cenvat Credit for inputs used in manufacturing exempted goods. However, the lower authorities failed to verify the documents before reaching a conclusion. Therefore, the Appellant is granted another opportunity to present the necessary documents to the Adjudicating Authority. The Appellant must submit RG23A Part 1 & Part 2 Books, photocopies, statements, and invoices related to inputs used for exempte...