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2015 (3) TMI 1095 - AT - Central ExciseRectification of mistake - Intention to evade payment of duty - Held that:- There is no error apparent from the case records so far as application of the extended period is concerned. Therefore, ROMs filed by the applicants to this extent are not sustainable - benefits of Cenvat Credit is admissible to them it is observed that this ground was taken up by the applicants in the Grounds of appeal and no orders were passed by this Bench. There is, thus, a mistake apparent from the face of the records and needs rectification. In these proceedings where exemption is denied to the applicant the Cenvat Credit on inputs/capital goods received during the relevant period is admissible. However, the same is subject to the verification of credit taking documents by the Adjudicating Authority that the conditions specified in the Cenvat Credit Rules are fulfilled. For this verification and quantification of duty liability, the matter is remanded back to the Adjudicating authority. The applicants should produce the required duty paying documents to the Adjudicating authority in order to claim the Cenvat Credit during the relevant period. - Rectification done.
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