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2014 (10) TMI 126 - AT - Central ExciseCENVAT Credit - Notification 35/2003-CE dated 10.04.2003 - Relevant documents not produced - Held that:- Duty on the fabrics was introduced with effect from 01.04.2003 and Rule 9A of the CENVAT Credit Rules, 2002, was introduced for availment of CENVAT Credit on the fabrics lying in the factory of the assessee as on 31.03.2003, Notification No. 35/2003 provides that if any assessee is not able to produce the documents of paying duty for availment of credit, then they can avail the credit on the formula prescribed as per the said Notification. It is not disputed that the appellant has taken the CENVAT credit without producing the duty paying documents as per the formula prescribed as per Notification 35/2003 dated 10.04.2003. A buyer of fabrics, who is unable to produce the document evidencing actual payment of duty are entitled to avail credit as per Rule 9A(2) of the CENVAT Credit Rules, 2002 - to avail Cenvat Credit on the fabrics lying in stock on 31.03.2003, the appellants were not required to produce any documentary evidence of duty paid on the fabrics as per Rule 9A(2) of the CENVAT Credit Rules, 2002. - Decided in favour of assessee.
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