Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (4) TMI 528 - AT - Central ExciseAvailment of CENVAT Credit - Credit denied since the bills of entry on the basis of which Cenvat credit has been taken do not bear the appellant unit’s address and there was no provision for endorsement of bill of entry and as such an endorsed bill of entry is not a valid duty paying document under Rule 9 of the Cenvat Credit Rules, 2004 - Held that:- both the units - the unit at Dharuhera which has taken the Cenvat credit and the Gurgaon unit whose address appears in the bills of entry, under which the inputs and capital goods had been imported - belong to the same company and it is a case of transfer of inputs and capital goods by one unit of a company to another unit. The credit has, therefore, been correctly taken - Following decision of UOI v. Marmagoa Steel Ltd. [2008 (7) TMI 95 - SUPREME COURT ] and Bando India (P) Ltd. v. C.C.E., Delhi-III [2010 (6) TMI 709 - CESTAT NEW DELHI] - Stay granted.
|