Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (10) TMI 905 - AT - Central ExciseLTU - Cenvat credit - single excise registration - alleged that original consent form did not mention the three units that came up after March 2006 and hence all the transfers of Cenvat credit from the newly set up unit to older units are without authority of law and should be paid back – Held that:- In all the returns filed and different correspondence with the Commissioner (LTU) they were disclosing the existence of the new units and in fact sought permissions for transfer of credit from new units to old units which were given - Revenue is trying to deny a substantial benefit for some flimsy reason - procedural flow involved is a curable defect and credit is not deniable adopting a hyper technical approach adopted by Revenue – stay granted.
|