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2015 (8) TMI 391 - AT - Central ExciseDenial of CENVAT Credit - Capital goods - Held that:- Availment of Cenvat Credit in respect of Steel items, in question, and their use has been declared for ER-1 Return, it was the responsibility of Jurisdictional Assistant Officer to immediate verify their claim and as such it cannot be said that the appellant did not disclose the availment of Cenvat Credit in respect of the inputs in question of their use. Therefore, the appellant have a case in their favour on limitation and have disclosed the usage of the items in question for fabrication of storage tank. - Imougned order is set aside - Decided in favour of assessee.
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