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2018 (7) TMI 1203 - CESTAT ALLAHABADCENVAT Credit - inputs sent for job-work - it was alleged that the appellant-assessee were sending the goods for job work, but some of such Cenvatable inputs have not been received back within the stipulated time - Held that:- The goods sent for job work have subsequently been received back in the factory and the assessee has already availed the credit on 31st March, 2007. Revenue have not objected to the said credit - credit allowed. The respondent-assessee has submitted copies of bills, ledger account, proof of payment to suppliers, cash payment vouchers for payment of freight, copies of GR’s, material receipt register, ledger account of freight and cartage to prove that the goods had actually been received in the factory - Suppliers of input had in their statements confirmed supply of goods to the assessee - credit rightly allowed. Appeal allowed - decided in favor of appellant.
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