Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
⚠️ This portal will be discontinued on 31-07-2025
If you encounter any issues or problems while using the new portal,
please
let us know via our feedback form
so we can address them promptly.
Home
2011 (5) TMI 744 - AT - Central ExciseCENVAT credit - waiver of pre-deposit and stay of recovery denial of credit on the ground that the credit was taken on non-dutiable inputs - appellant submits that the departmental authorities having jurisdiction over their factory cannot enter into the question whether their inputs were excisable or not. According to her it is enough if the inputs are shown to be duty-paid and covered by proper invoice duly issued under the relevant Central Excise Rule. She submits that these requirements were met in this case Held that - credit in question was taken on the strength of invoices issued under the relevant rule and that the inputs were duty-paid. Apparently the appellant satisfied the requirements of Rule 3 of the CENVAT Credit Rules 2004 benefit of CENVAT credit cannot be denied to the appellant waiver of pre-deposit and stay of recovery allowed
|