Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2008 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (5) TMI 104 - CESTAT MUMBAIDuring the years 2000-01 & 2001-2002, assessee procured iron moulds & availed 50% credit of the actual duty paid and the balance 50% credit was availed in the subsequent F.Y.s i.e. 2001-02 and 2002-03 – revenue plea that moulds had been scrapped & no longer in existence so balance of 50% credit is not admissible, is acceptable – Amendment to rule 4(2) and circular no. 747/53/2003 &755/71 /2003 which allows such credit cannot be relied upon as these were not applicable during the disputed time
|