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2013 (9) TMI 1015 - AT - Central ExciseAvailment of wrongful credit - Penalty u/s 11AC - Held that:- The department sought to deny Modvat credit on the inputs used by the respondents in the manufacture of their final product copper powder on the ground that the scrap millscale/sludge cannot be directly used without oxidization and supplier/suppliers have in their statements submitted that they have never supplied the scrap in the form of millscale/sludge. - Commissioner has considered all the aspects raised in the appeal. The department could not produce anything contrary - receipt of the scrap by respondent is not in dispute and the department could not show that the respondents have clandestinely removed or disposed the said scrap - No reason to interfere with the finding of the ld. Commissioner (Appeals). Therefore, the impugned order is upheld - Decided against Revenue.
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