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2017 (3) TMI 1625 - AT - Central ExciseDeemed CENVAT credit - Rule 9A of CCR 2004 - denial on the ground that respondent have taken credit on their own documents and took the credit in piece-meal - Held that: - assessee is allowed to take deemed credit as per the rate prescribed on the stock of input/input in process and input contained in final product lying in stock as on 31-3-2003 in respect of deemed credit, no documents are required - in the present case even certain documents were prepared by the respondent, the same does not violate any condition of Rule 9A(2) - entire credit of stock lying as on 31-3-2003 is available to the respondent whether it is taken in piecemeal or in one go. It does not disentitle from taking Cenvat credit - appeal dismissed - decided against Revenue.
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