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2012 (10) TMI 946 - AT - Central ExciseDuty demand - Availment of irregular credit - Held that:- Undisputedly, the respondent availed credit on the invoices that was issued by the input suppliers for supply of the inputs viz. front cabinet and back cabinet received in packed condition and the value of packing is included in the value of the said inputs. The question of valuation and appropriate amount of duty paid on the input material cannot be raised at the end of the input receiver - issue of classification of the input/raw materials supplied by the input supplier cannot be questioned in the hands of input receiver while allowing Modvat/Cenvat credit - following decision of SARVESH REFRACTORIES (P) LTD. Versus COMMISSIONER OF C. EX. & CUSTOMS [2007 (11) TMI 23 - SUPREME COURT OF INDIA] - Decided against Revenue.
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