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2010 (11) TMI 280 - CESTAT, AHMEDABADRebate - Modvat credit - Penalty - There is no corroborative evidence indicating that the maintenance of records by the appellant is not reflecting the correct position - it is seen that apart from using the said modvat credit for payment of duty, the appellants have also paid an amount of Rs. 66,533/- from the PLA account - It has to be held that the goods were processed by the appellants and cleared on payment of duty - The fact that the rebate claim documents filed by M/s. Avinash Exports have been found forged, cannot have any reflection on the appellants’ present case - The impugned order is accordingly set aside and appeal allowed with consequential relief to the appellants
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