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2010 (9) TMI 318 - CESTAT, MUMBAICenvat credit – Manufacturer – Demand alleging that goods not manufactured by respondent - opinion of the Chartered Engineer also to the effect that the respondents had no machinery in their premises which is capable of manufacturing sugar mill machinery and parts thereof which were shown to have been cleared under the invoices of the respondents - respondents also admitted during the investigation that the goods were manufactured at the premises of M/s. Kay Iron Works – evidence on records leads to the conclusion that the goods were manufactured by M/s. Kay Iron Works but shown to have been cleared under the invoices of the respondents - Held that: - finding of the adjudicating authority that the goods were manufactured by respondent not sustainable – Order set aside – Appeal allowed
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