Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2011 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (7) TMI 735 - AT - Central ExciseDemand - the show cause notice was issued to the appellants for contravention of Rule 3(3) of Cenvat Credit Rules, 2002 read with Rule 12 of Cenvat Credit Rules, 2002 - Held that: in this case the demand has been made on two grounds i.e. (a) for demand of August, 2003 has been made on the ground that the same has been paid by utilizing the credit attributable to them for the month of September, 2003 and (b) for duty paid for September, 2003 in the month of October, 2003 whether the goods have been received physically by the appellants on 30.09.2003 or not - as per provisions of Rule 3 (3) of Cenvat Credit Rules, 2002, the appellants are not entitled to utilize the credit attributable for the month of September, 2003 - Decided against the assessee Commissioner (Appeals) has discussed in the impugned order in detail that the claim of the appellants is not sustainable that they have received the goods on 30.09.2003 in their factory as they failed to produce any documentary evidence to support their claim - Held that: the credit of Rs.81,810/- is available to the appellants for payment of duty for the month of September, 2003. Therefore the appellants can utilise this credit of Rs.81,810/- for payment of Rs.20,329 - Decided in favor of the assessee
|