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2012 (3) TMI 358 - AT - Central ExciseDenial of CENVAT Credit - No Bill of entry filed - Held that:- jurisdictional Assistant Commissioner can allow CENVAT Credit, if he is satisfied that the duty has been paid and goods have been actually used. as a matter of fact, all these details are available except the name and the address of the factory on the bill of entry. The only omission was that instead of endorsing the bill of entry itself in name of the assessee, the importer has issued separate certificate/declaration - Therefore, same has to be considered as part of the bill of entry and both of them cannot be segregated and seen in isolation as done by the Department - Following decision of CCE. & C., VADODARA-II Versus EUPEC-WELSPUN PIPE COATINGS INDIA LTD. [2009 (12) TMI 561 - GUJARAT HIGH COURT] - Decided in favour of assessee.
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