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2014 (9) TMI 965 - AT - Central ExciseDenial of MODVAT Credit - Contravention the provisions of Rule 57A read with Rule 57G of the Central Excise Rules, 1944 - Assessee availed Modvat credit of ₹ 40,854/- during the month of August, 1997 on the basis of invoices dated 31-7-1997 - Held that:- Impugned order is contrary to the facts on record and the same being perverse is fit to be set aside. I further hold that the appellant have complied with the provisions of Rule 57F(2) read with Rule 173H of the Central Excise Rules read with Trade Notice No. 89/1989 issued by Bombay Commissionerate and accordingly, the duty paid credit availed by the appellant at Chinchwad unit in respect of returned goods on the basis of invoice issued by its Ratnagiri unit showing the goods cleared at Nil duty under procedure as per Rule 173H is proper and cannot be faulted with. - Decided in favour of assessee.
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