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2011 (5) TMI 772 - HC - Central ExciseCenvat credit – reversal - contention of Revenue was that the respondent herein had returned some goods which were purported to be defective. But in the guise of it, M/s. Samtel Colour Ltd. and M/s. JCT Electronics Ltd. had, in fact, given them new colour tubes instead of repaired colour tubes – Held that:- Tribunal noted that mere lapse on their part in not mentioning the identification marks Sl. No. of the CPTs in those challans, itself did not lead to the conclusion that no CPTs were actually sent by them for repair to appellant nos. 2 and 3 especially when it had not been alleged in the show cause notice, no merit in the appeal as the appeal does not raise substantial questions of law. Accordingly, the appeal is dismissed
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