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2015 (3) TMI 386 - AT - Central ExciseDenial of CENVAT Credit - credit availed on Tarpaulin - Held that:- During the material period, the appellant paid duty on Tarpaulin under chapter Heading 39 of ₹ 66,58,896/-. It is also seen from the impugned order, demand of duty would be under chapter 63 of ₹ 32,56,316/-. The adjudicating authority observed that the show cause notice is silent as to whether duty is leviable on double side coated fabrics captively consumed in final product classifiable under Chapter 39. The main contention of the learned advocate is that they have paid duty of ₹ 66,58,896/- and the total demand would be only ₹ 32,56,316/. Thus it is clearly evident that they have paid excess duty. There is no material available that any demand was raised on double side coated fabrics captively consumed in the final product. In view of that, we find that they paid duty of ₹ 66,58,896.00 against the demand of ₹ 32,56,316/- and therefore denial of modvat credit of ₹ 12,24,357/- is not justifiable. - Decided in favour of assessee.
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