Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (11) TMI 1569 - AT - Central ExciseCenvat demand - inputs received in the factory under the cover of Central Excise invoices, were not the same which were removed from the factory - appellant's claimed that inputs removed as such from the factory under Rule 3(5) of the Cenvat Credit Rules, 2004 - Held that:- the matter should go back to the original authority for a proper verification of the documents of the inputs. If the documents show that the inputs were not removed as such, but were removed after processing of inputs, then the duty demand already confirmed shall hold good. - Matter remanded back and appeal disposed of
|