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2011 (1) TMI 300 - HC - Central ExciseSSI - Cenvat Credit - Found that two concerns namely appellant M/s Box & Carton India Pvt. Ltd. (BCI) and Super Fine Packaging (SFP) were one unit and claim of the assessee for treatment of SFP as Small Scale Industry (SSI) was not acceptable - Claim for CENVAT Credit was also rejected on the ground that BCI failed to furnish documents showing procurement of raw material by SFP or showing that SFP had made the requisite export sale. Rectification - Thereafter, the appellant filed an application for rectification u/s 35C(2) of the Act - Tribunal was justified in observing that the Commissioner had gone into the issue and found that there was no acceptable evidence in support of claim for export sales and purchase of raw material, on which excise duty has been paid - Hence, the Tribunal itself has found that there was no mistake attributable to the Tribunal - The appeal is dismissed against of assessee.
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