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2018 (4) TMI 1672 - AT - Central ExciseCENVAT Credit - duty paying documents - some of the records destroyed by the fire - Rule 9(2) of CCR, 2004 - Held that:- The Appellant have maintained proper records and they had received the duty paying documents which stands confirmed from the proper records available and details mentioned in the Cenvat Register and further proved by the production of partially damaged documents before the Original Adjudicating Authority, prove their bona fides - there is no adverse material on record for disallowing the Cenvat in part. The SCN is presumptive and hence not maintainable - appeal allowed - decided in favor of appellant.
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