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2019 (4) TMI 1899 - AT - Central ExciseCENVAT Credit - supplementary invoices - suppression of facts or not - extended period of limitation - HELD THAT:- The matter no longer res integra as the issue involved in this appeal has already been decided by this Tribunal in the case of M/S. JAYPEE BELA PLANT VERSUS COMMISSIONER OF GST, CC & CE, JABALPUR [2018 (9) TMI 906 - CESTAT NEW DELHI] where it was held that the issue of wrong availment on part of M/s SECL is still a debatable issue. In such circumstances, the ascertainment on part of the appellant as is required under Rule 9 (1) (b) of Cenvat Credit Rules cannot be held to have been an act of suppression. Appeal allowed - decided in favor of appellant.
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