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2013 (2) TMI 81 - AT - Central ExciseCenvat credit of duty paid on the inputs denied - MS ingots used in the manufacture of their final products - Held that:- Credit cannot be denied on the ground that manufacturer of the goods has not paid the duty where the inputs stand received on the basis of valid documents and after taking all the reasonable precautions. In case invoices contained all the particulars and credit has been availed on bonafide belief, the denial of credit on the ground that dealer has not received the goods in accordance with the law, is neither just nor fair. See Prachi Leather vs. CCE [2005 (3) TMI 249 - CESTAT, MUMBAI], Haryana Vidut Prasaran Nigam Ltd. Vs. CCE [2004 (1) TMI 129 - CESTAT, NEW DELHI], Varanasi Domestic Appliances (P) Ltd. Vs. CCE [2007 (2) TMI 484 - CESTAT, NEW DELHI],Bhuwalka Steel Industries Ltd. Vs. CCE [2006 (11) TMI 494 - CESTAT, MUMBAI], CCE vs. SPIC Pharmaceuticals Division [2006 (2) TMI 335 - CESTAT, CHENNAI ] and R.S. Industries vs. CCE [2002 (11) TMI 169 - CEGAT, NEW DELHI] - in favour of assessee.
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