Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (1) TMI 527 - AT - Central ExciseDenial of CENVAT Credit - Rule 9(1)(a) of Cenvat Credit Rules, 2004 - CENVAT Credit on the basis of photocopy of seven bills of entry – Held that:- Since assessee submits evidence of payment of customs duty, receipt of inputs in the factory of the respondent which was evidenced by the fact that respondent had produced certificates issued by Deputy Commissioner of Customs, Navasheva in respect of six bills of entry, bills of C & F agents, LRs of the transporters, goods receipt notes, RG 23A Part 1 & 2 registers, supplier’s ledger, account proof of payment. The goods have been received and used in the manufacture and duty has been paid. Therefore, there is nothing legally or factually wrong with the impugned order. In favour of assessee
|