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2015 (6) TMI 536 - AT - Central ExciseDenial of CENVAT Credit - Whether appellant is entitled to take Cenvat credit on the invoices issued by the first stage dealer for the period 10.10.2000 to 7.3.2003, after 1st March, 2003 all AED paid during the period 10.10.2000 to 7.3.2003 or not in the facts and circumstances of this case - Held that:- If both are taken together there is no allegation against the appellant that appellant cannot take the Cenvat credit on the supplementary invoices by the first stage dealer after 1.3.2003 or not. Further I find that the dispute of availment of AED paid prior to the period 1.3.2003 and same issue was before the Hon'ble High Court of Delhi in appellants own case wherein the period was 1.4.2000 to 9.10.2000 i.e. prior to 1.3.2003. In that case in the remand proceedings, learned Commissioner (Appeals) has held that invoices issued by the first stage dealer for payment of AED, the appellant is entitled to take Cenvat credit. The CBEC circular clarifies the same that if AED has been paid prior to 1.3.2003, same can be utilized for the payment of subsequent period after 1.3.2003. - following the decision of the Hon'ble High Court of Delhi in appellants own case cited [2010 (9) TMI 136 - DELHI HIGH COURT], I hold that appellant has correctly taken the Cenvat credit - Decided in favour of assessee.
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