Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (3) TMI 424 - CESTAT MUMBAIDenial of CENVAT Credit - Receipt of defective tubes - Tubes were returned to the supplier for repair but instead of repair of the said tubes, the supplier supplied fresh tubes without payment of duty - Held that:- Shri P.M. Narvekar, the Quality Control officer of the appellant have made a statement under Section 14 of the Central Excise Act, 1994 on 11.09.1993 confirming that they are receiving fresh manufactured “aluminium collapsible tubes” as replacement for the rejected tubes from M/s. Jyoti Record Manufacturing Co. Ltd. The statement of the Quality Control officer is relevant to decide the issue before me. The said statement confirmed the allegation alleged against the appellant as the said statement has not been retracted. Therefore, as per the decision of CC vs. D. Bhoormull [1974 (4) TMI 33 - SUPREME COURT OF INDIA] wherein it is held that what is admitted need not be proved; the statement of the Quality Control Officer is conclusive. - Decided against assessee.
|