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2013 (6) TMI 439 - AT - Central ExciseCenvat / Modvat Credit - denial of credit for non-filing of 57F declaration - Held that:- there is no dispute about submissions of duty paying documents to the Revenue along with the returns filed by the appellants. The Revenue is also unable to find out the said documents inasmuch as the matter is quite old. We also find that in terms of remand order of the Tribunal, such duty paying documents are required to be produced. As such, we are of the view that it would be just and proper to allow the Cenvat credit on the basis of photocopies of the invoice, wherever the appellant is able to produce the same. Where there are no duty paying documents available, either with the appellant or with the Revenue, the credit is to be disallowed.
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