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2014 (3) TMI 629 - CESTAT AHMEDABADAvailment of CENVAT Credit - Whether the appellant is eligible for cenvat credit of the central excise duty paid on M.S. Beams and M. S. Channels etc. which were used for the construction of the various structures - Held that:- appellant had reversed the cenvat credit availed of the duty paid on the items after receipt of order in original dated 06.07.06. It can be held that having not contested the issue of availment of cenvat credit on the very same item which was denied by order in original dated 06.07.06, the appellants, cannot, in this appeal claim to have a bonafide belief as to eligibility of cenvat credit on these items. The bonafide belief comes from the fact that the appellant could have had entertained a view that they are eligible for the cenvat credit, which in the current case seems to be absent due to and earlier order passed by the adjudicating authority holding that the appellant is ineligible for availment of cenvat credit on identical goods, for earlier period - appellant has not made out a case either on merits or on limitation - Decided against assessee.
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