Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2010 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (6) TMI 392 - CESTAT, KOLKATACenvat credit – Inputs for Hosiery goods - invoices issued by the consignment agents much prior to 31-3-2003 - appellants claimed the credit in respect of the yarn contained in the finished products as on 1-3-03 and there is no evidence on record that the goods manufactured out of the yarn received in August, October, 2002, were still in the stock - appellant has to file one declaration under Sub-rule (1) claiming the credit in respect of inputs on actual basis showing documents evidencing actual payment of duty and other declaration under sub-rule (2) where the documents are not available with the manufacturer for deemed credit and the declarations are to be filed on or before 15th June, 2003 as provided under sub-rule (4) - declaration under sub-rule (1) of Rule 9A was filed after due date and the appellants failed to produce the necessary documents showing payment of duty – Appeal dismissed
|