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2012 (7) TMI 816 - CESTAT NEW DELHIAvailment of CENVAT Credit - whether appellant can be compelled to avail the credit of duty paid on rejected and returned goods - Held that:- In any case, such credit is required to be taken on the basis of duty paying documents and other relevant documents. In the present case, when the goods are returned by the consignee, the duty paying documents are not available. As such, assessee could not have taken the credit. And in fact, the same does not stand taken by him. He cannot be compelled to take the credit in respect of such goods, even when duty paying documents are not available. The entire stand of the Revenue reflects upon the high handedness attitude - Decided in favour of assessee.
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