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2013 (12) TMI 1339 - CESTAT NEW DELHIDenial of cenvat credit – goods not received on the dates when credit taken – Held that:- The goods had subsequently been received, as the goods covered by the invoice No. 62, dated 31-10-2005 on the basis of which the credit was taken on 31-10-2005, had been received on 3-11-2005 and the goods covered by the invoice Nos. 91 and 92 each dated 31-12-2005 on the basis of which Cenvat credit had been taken on 31-12-2005, had been received on 3-1-2006 - When the goods were received in the factory, the Cenvat credit cannot be denied – thus, the department can charge only the interest as irregularly taken credit – Decided against Revenue.
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