Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2010 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (10) TMI 191 - HC - Central ExciseCenvat Credit – denial of credit – Assessee did not submit the invoices along with their monthly return and details of the goods received and sold were not entered in RG 23D Register - Tribunal has held that there is no dispute regarding duty payment and use of goods in manufacture of final product and the credit has been denied only on the ground that necessary particulars were not mentioned in the invoices and the supplier, which issued those invoices, did not enter the particulars in their statutory records - appeal allowed in view of the amendment made in Rule 57G and the Board’s Circular, which was issued in light of the amended rules - substantial questions of law in favour of the assessee and against the Revenue - Appeal dismissed
|