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2018 (8) TMI 1953 - AT - Central ExciseCENVAT Credit - input - Bituminous Coal - manufacture of various excisable goods, such as, PVC Resin, C. Chlorine, C. Soda, HCL, Oil Sulphuric Acid, Cal. Carbide, Hydrogen Gas etc. falling under First Schedule to the Central Excise Tariff Act, 1985 - HELD THAT:- An identical issue has come up for consideration before the Tribunal in the case of M/S BIRLA CORPORATION LTD. VERSUS CGST, CC & CE, JABALPUR [2018 (7) TMI 1264 - CESTAT NEW DELHI] wherein it was held that There is no element of fraud and suppression on the part of the appellant. The issue herein is recurring in nature. The appellant is entitled to take CENVAT credit on the supplementary invoices in question. Credit allowed - appeal allowed - decided in favor of appellant.
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