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2015 (10) TMI 1635 - CESTAT MUMBAIDenial of CENVAT Credit - Absence of Invoices as well as entry in RG-23 register - Held that:- bill of entry was filed on 15.10.2005. The duty payment was made on 19.10.2005. The documents of the CHA indicate that on 20.10.2005 the goods moved through vehicle No. DD03 A9902 which had reached the weigh bridge in Taloja which is near to the factory and they have also produced the payment details to the weigh bridge, which includes number of consignments received by them. The invoices produced by the appellant indicate that the finished products were cleared on payment of duty. Thus, over all it appears that there are some procedural irregularities. However, from the document it is established that the goods were received by the appellant and were used in the manufacturing process and the finished goods were cleared on payment of duty - Impugned order is set aside - Decided in favour of assessee.
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