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2008 (7) TMI 722 - AT - Central ExciseCenvat/Modvat - Documents for availing credit - Penalty - Held that: - the special nature of the goods obtained through courier imports and also considering the fact that the photocopy of the computer generated bill of entry is attested by the customs appraising official, it is felt that the Appellants as a special case should be allowed duty credit subject to proof of utilization of the impugned goods as well as the fact of direct import by the Appellants to the satisfaction of the jurisdictional officers - matter is remanded to the original Authority, before whom the Appellants shall produce necessary proof regarding duty payment and utilization of the impugned goods, who shall after proper verification allow them the credit. As regards the penalty, in view of the fact that the Appellants have taken the credit initially without applying to the proper officer for availing credit in respect of the impugned attested photocopy of the bill of entry, I am of the view that some penalty is justified. Appeal allowed in part and part matter on remand.
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