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2009 (1) TMI 554 - AT - Central ExciseCenvat/Modvat - Duty paying documents - Held that: - the duty paid by the manufacturing unit was admittedly available as credit to its sister unit to whom the goods were being cleared. In this scenario, there could be no motive on the part of manufacturing unit to undervalue the goods and to pay less duty - The fact of non-initiating the proceedings against the manufacturing unit also supports the appellants case that the Revenue never alleged any suppression on manufacturing unit. As such, the supplementary invoices which were issued by the manufacturing unit cannot be held to be result of any suppression on the part of manufacturing unit, so as to make the appellant disentitled to the credit of the duty paid on the said invoices - appeal allowed - decided in favor of appellant.
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