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2017 (5) TMI 37 - CESTAT CHANDIGARHCENVAT credit - supplementary invoices - whether the appellant is entitled to avail Cenvat credit on supplementary invoices issued by Jalgaon and Pune units of the appellant at stock transfer, where allegation of suppression has not been proved by the Larger Bench of this Tribunal as well as the Mumbai Bench of the Tribunal in the case of Pune of the appellant? - Held that: - the amortized cost is not required to be added in the value of the goods, in that circumstances, supplementary invoices is not required as the same has been issued and credit has been taken and that there is no suppression of facts by Pune unit - Cenvat credit cannot be denied to the appellant on amortized cost of capital goods in case of Pune as well as Jalgaon units. With regard to supplementary invoices issued by Jalgaon unit and the charge of under valuation, the Settlement Commission has not given any finding that there was suppression on the part of Jalgaon Unit and no penalty was imposed, in that circumstances, it can be presumed that charges of suppression is not proved. Therefore, in the absence of any suppression on the part of Jalgaon unit, Cenvat credit cannot be denied. Appeal allowed - decided in favor of appellant.
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