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2015 (10) TMI 277 - AT - Central ExciseDenial of cenvat credit - whether CVD credit availed by the appellant on T.R.6 challan is a valid documents for availing the credit of CVD paid by the appellant on the Jumbo Rolls purchased through auction from Customs - held that:- Appellant has rightly availed credit based on T.R.6 challan which is duly certified by Kandla Customs. In view of above facts and relying on the above decisions, I hold that credit availed by the appellant on the T.R.6 challan which is duly supported by the Customs by a certificate is a valid document for availing credit. The case law relied by Revenue is not applicable to the present case as it pertained to sale of goods by the ship breaker. In the said case, it was held that vessel was not imported by auction purchaser who is not an importer and it was sold with condition that no customs duty was payable on it whereas in the present case it is purchase of imported goods for which duty has been validly paid. - impugned order is set aside - Decided in favour of assessee.
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