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2010 (11) TMI 62 - HC - Central ExciseAssessee is engaged in the manufacture of components of railway coaches and supply the same exclusively to the Railways - Modvat / Cenvat credit on the goods - discrepancies in the thickness of the inputs - duty on the HR & CR sheets are not paid on the basis of the thickness, but the duty is paid on the weight basis and, therefore, the discrepancy in the thickness if any, has no bearing on availing the Cenvat credit - Held that: - assessing officer was not justified in denying the credit of duty on account of alleged discrepancies in the thickness of HR & CR sheets cannot be faulted - There was neither suppression nor misdeclaration - Accordingly, dispose of the appeal
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