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2017 (6) TMI 47 - AT - Central ExciseCENVAT credit - whether the Commissioner (Appeals) have rightly held that the respondent-assessee is entitled to Cenvat credit on purchase of the raw material from M/s M.K. Steels-proprietor Shri S.K. Gupta, of Kolkata? Held that: - the respondent-assessee have received the inputs/raw materials along with the duty paying documents which are supported by pre-authenticated documents like road permit of the State of West Bengal and the State of Uttar Pradesh. Further, it is observed in the impugned order that the respondent assessee have made proper entries in their Cenvat records and other statutory records and have also manufactured dutiable goods which have been cleared on payment of duty - it is not the case of revenue that the respondent-assessee received only duty paying document from M/s M.K. Steels whereas they have received the raw material from any other source - credit allowed - appeal dismissed - decided against Revenue.
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