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2019 (3) TMI 781 - AT - Central ExciseCENVAT Credit - it was alleged that Ellen received only non-duty paid scrap without any valid cenvat documents - Held that:- The Ld. Consultant is correct in his assertion that similar issue had been addressed by the Tribunal in the case of M/s. Ferro Cast Industries [2018 (11) TMI 1203 - CESTAT CHENNAI], where it was held that When the invoices had clearly stated the description of the goods and the duty paid, the appellants cannot be expected to go behind the accounts maintained or transactions made by the first stage dealer so as to ensure whether the credit availed is correct or not - credit allowed - appeal allowed - decided in favor of appellant.
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