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2011 (1) TMI 73 - HC - Central ExciseCenvat credit – Assessee purchases inputs from different manufacturers and utilizes modvat credit on the basis of the invoice supplied by them in which an endorsement made that liability of the excise duty has been cleared off by the manufacturer - one of the manufacturers had not discharged its excise duty - adjudicating officer disallowed the credit utilized - Assessee had claimed the modvat credit in view of the notification no.58/97-CE Rules - conditions are as follows: The Assessee should have received the inputs directly from its manufacturer; and The invoices should have endorsement that the excise duty has been duly paid - no dispute that the inputs were received directly from its manufacturers and the invoices contained necessary endorsement - No substantial question has arisen in the appeals - Tribunal rightly dismissed the appeals of the Department
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