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2015 (10) TMI 1824 - AT - Central ExciseDenial of CENVAT Credit - duty paying documents - Held that:- The main grievance of the Revenue is that the Bill of Entry was in the name of M/s. J.J. Polyplast, Daman who had surrendered the registration on 01.6.2005 and they have not issued the invoices. On perusal of the findings of the Commissioner (Appeals) as mentioned above, I find that there is no dispute that the Respondent availed CENVAT credit on the basis of the invoices issued by M/s. J.J. Polyplast, Bhiwandi a sister unit of M/s. J.J. Polyplast, Daman who was a registered during the material time. The Commissioner (Appeals) has clearly recorded that there is no dispute as regards the receipt and utilisation of the inputs in the final product. It is also seen that the Respondent has availed credit on the basis of proper Central Excise invoices and therefore, there is no reason to deny the CENVAT credit to the Respondent. - No reason to interfere with the order of Commissioner (Appeals) - Decided against Revenue.
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