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2010 (9) TMI 378 - CESTAT, CHENNAICenvat credit – import against advance licence – differential additional duty paid on material, utilized in the manufacture - which have been cleared for home consumption on payment of duty – assessee took credit of the additional duty of customs – SCN alleging that the credit is not available – Held that: - that Bill of Entry is the valid document prescribed and no provision has been made in the rules to take care of such a situation where additional duty is paid subsequently, cannot deprive the appellants of their substantive right to take credit having paid the duty and having utilized the components in the production of dutiable gods - appeal is allowed
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