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2014 (2) TMI 1056 - AT - Central ExciseDenial of CENVAT Credit - duty paying documents - delay in availing credit - Department has denied the CENVAT credit to the appellants on the ground that the bills of entry are in the names of ABB Ltd. and original of which are not available - Held that:- Rule 9(1)(a)(ii) that any invoice issued for importer is admissible documents for CENVAT credit. In the present case, the appellants are having importer’s invoices showing the amount of duty on which they are seeking CENVAT credit. I, therefore, find no reason in denying the CENVAT credit to the appellants on the basis of the importer invoices. As regards second ground of denying credit on ground of delay in taking credit, there is no time-frame mentioned in the CENVAT Credit Rules in availing the CENVAT credit. Therefore, there is no reason to reject the CENVAT credit on the ground of time also - Decided in favour of assessee.
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