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2015 (10) TMI 1348 - AT - Central ExciseDenial of CENVAT Credit - Held that:- Assessee has produced the documents in respect of two Bills of Entry before the Commissioner (Appeals) and the Adjudication order was modified to that extent and the CENVAT Credit was denied to ₹ 6,88,010.00 along with interest and penalty. He fairly submits that after passing of the impugned order of the Commissioner (Appeals), they obtained a certificate in lieu of lost / misplaced/ destroyed/ mutilated Bill of Entry dt.25.06.2011 from the Customs authorities. He drew the attention of the Bench to the said certificate. I find that the Appellant received a certificate in respect of Bills of Entry to the amount of ₹ 6,88,010.00. - Matter remanded back - Decided in favour of assessee.
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