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2015 (11) TMI 1640 - CESTAT KOLKATACENVAT credit - a part of the consideration has been remitted to the appellant by the supplier of inputs due to substandard inputs - whether Cenvat credit is required to be reduced on account of certain reimbursement made by the supplier of the inputs being damaged/sub-standard inputs - Held that: - there is no evidence on record that inputs, on which credit has been taken, are not used in the manufacture of finished goods except a bald statement existing in the SCN - reliance placed in the case of Creative Polypack Ltd. v. CCE, Kolkata-II [2007 (7) TMI 268 - CESTAT, KOLKATA], where it was held that there was no question of reversing Cenvat Credit on the amounts of Debit Notes - appeal allowed - decided in favor of appellant.
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