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2014 (3) TMI 785 - CESTAT KOLKATADuty demand - Availment of CENVAT Credit - there was no duty paying documents in the name of the registered dealers in respect of the inputs supplied to the appellants - Held that:- As there is no duty paying documents with the registered dealers showing payment of duty on the inputs which was supplied to the appellants and the appellants availed credit on the strength of invoices issued by the dealers, I find that the appellants failed to show the inputs received by the appellants and have suffered duty, therefore, the demand is rightly made. The impugned order confirming the demand is upheld - However, penalty reduced - Decided partly in favour of assessee.
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