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2011 (2) TMI 795 - AT - Central ExciseDuty paying documents - Availment of credit on the basis of photocopy of the bill of entry - Photocopy on which the credit has been taken is not certified copy and there is no evidence of loss of the original copy of the bill of entry - As the judgements of the Tribunal in the case of Vardhman Spg. & Gen. Mills Ltd. Vs. CCE [2001 -TMI - 50905 - CEGAT, NORTHERN BENCH, NEW DELHI] held that modvat credit is not available on photocopy of the bill of entry when the same has been taken without certifying by the Asstt. Commissioner about loss of the original triplicate copy of the bill of entry. In this case, it is not disputed that the cevnat credit had been taken without the permission of the Asstt. Commissioner - Therefore, the Commissioner (Appeals) s order permitting the cenvat credit on the basis of the photocopy of the bill of entry is not correct and is liable to be set aside. Shortage of 10.370 M.T. of M.S. Ingots - find that the weighment had been determined in presence of the respondent s representative - For determining the weightment of the 10 ingots had been done and the average weight per ingot had been determined and thereafter the total weight had been determined by multiplying the total number of ingots with the average weight - While determining the weight in this manner, there will be only marginal difference between the weight recorded in the RG-I register and the weight determined but the difference cannot be to the tune of 10 M.T. - The respondent have not given any satisfactory explanation for the shortage - Held that the duty in respect of the shortage has been rightly demanded and the penalty had been rightly imposed.
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