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 415 - AT - Central ExciseDemand – cenvat credit – credit availed on goods which are neither capital goods nor input in relation to manufacture of final product – goods removed on payment of duty - credit taken was returned by paying duty at the time of clearance of items – Held that: - duty demandable from the appellant and the interest payable thereof and the consequent penalties can be only to the extent of the duty amount arising as difference, between the credit taken and the duty paid – matter remanded back to the Adjudicating Authority
|