Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (12) TMI 944 - AT - Central ExciseCENVAT Credit - Held that:- Grounds of appeal were perused and nothing demonstrates as to how the appellant made further processing when the goods vanished at the supplier’s hand and not reached to the appellant. Mere paper credit was passed on to the appellant. Plea of cross-examination was modality to follow dilatory tactics to deprive revenue from getting its legitimate dues. - there is no question of admissibility of cenvat credit to the appellant because no goods reached to appellant for further processing at its end - Decided against assessee.
|