Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (10) TMI 948 - AT - Central ExciseCENVAT Credit - Whether the amount of duty shown in the inputs invoices is available as credit to the respondent in the event subsequently - Held that:- Receipt and use of inputs in or in relation to manufacture of final product has not been disputed. The amount of duty mentioned in the invoices had only been taken as credit by the respondent. The duty initially defaulted by the input supplier was discharged subsequently also not in dispute - Hence, in case of default in payment of duty shown in the respective input invoice, the recovery be made from the input supplier and credit cannot be denied to the respondent for the said reason. In these circumstances, I agree with the order of the ld. Commissioner (Appeals), which is upheld - Decided against Revenue.
|