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2009 (10) TMI 371 - CESTAT, KOLKATACenvat Credit- The dispute relates to admissibility of credit of duty paid on inputs which has been denied on different grounds. Canvas canopy- the appellant submits as the value of canopy stands included in the assessable value of chases thus allow the credit. Held that- Credit availed is in order thus demand on this ground set aside. Castable Refractory- the Castable Refractory is used for lining of furnace which gets consumed while melting during the process of manufacture of castings. Held that- the demand in this regard is set aside. Ramming farmer- Ramming Farmers is claimed to be MS steel structure which is put inside furnace for holding and ramming the lining refractories in shape. Held that- the credit is also admissible and the order in this regard is set aside. Vendor under Investigation- Commissioner has denied the credit but allowed the Assistant Commissioner to conduct verification as to the genuineness of the documents and duty paid nature of the consignments sent by Clutch Auto Ltd. and allow the credit if the same is found to be in order. Held that- The demand in this regard is set aside. The order of the Commissioner in so far as the direction to the jurisdictional Central Excise authorities to verify the genuineness of the documents and duty paid nature and recover the credit if the same was found to be not in order, is upheld and it is open to the authorities to deny the credit, as per law if found inadmissible. Invalid duty paying documents- Held that- Since the broad description of the inputs have been given and the Tariff description is also given and there is no dispute about the receipt and duty paid nature of the input, the denial of the credit is not justified. Demand in this regard is set aside. stage of dealership and certificate of dealer not provided- the invoices did not indicate as to whether they are first stage dealer or second stage dealer. On this ground the credit has been denied. Held that- the demand in this regard is not sustainable and is set aside. Duty paying particulars not mentioned- held that-credit should not be denied.
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