Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (1) TMI 559 - AT - Central ExciseCenvat Credit - Duty paying documents - certified copies of Central Excise invoices and bill of entry, which are attested photocopies of the originals. - Held that:- during the material period in this appeal, there were no provisions for relaxation and availment of cenvat credit on attested photocopies of the invoice or bill of entry, as the case may be. Extended period of limitation - Held that:- the cenvat credit was availed on the attested photocopy of the invoice and the bill of entry which, presumably must not have been submitted along with the returns filed with the authorities. In view of this extended period which has been invoked seems to be correct. Demand confirmed - Decided against the assessee.
|