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2018 (3) TMI 13 - CESTAT AHMEDABADCENVAT credit - credit on Aluminum extruded Profiles availed on the basis of five invoices issued by the Silverline Metals, Bhavnagar, though they have received Aluminum scrap - Held that: - the appellant had received Aluminum Extruded Profiles which is considered by than as Aluminum waste and scrap as consumption in the factory premises is not being disputed - the confirmation of the demand of cenvat credit as ineligibly availed is incorrect and unsustainable. Penalties u/r 26(2) of the CER, 2002 - Held that: - violation if any took place during the period March 2006 to Oct 2006 - provisions of Rule 26(2) can be invoked only after 1.3.2007 for imposing of penalties - penalties set aside. Appeal allowed - decided in favor of appellant.
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