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2019 (7) TMI 1700 - AT - Central ExciseCENVAT Credit - whether the discrepancy being in the nature of short availment of Cenvat credit due to accounting error and subsequent taking of such short credit is hit by the third proviso to Rule 4(1) of Cenvat Credit Rules, 2004? HELD THAT:- The appellant have taken Cenvat credit within time permissible on the invoices, in question, however due to clerical error the credit was short availed. This fact is apparent on the face of record as demonstrated before this Tribunal - in case of such short credits subsequently taken, the third proviso to Rule 4(1) of Cenvat Credit Rules shall not be applicable. The Adjudicating Authority is directed to verify the fact and if the credits, in question, have been taken by way of rectification of short paid credit, the same shall be allowed - Appeal allowed by way of remand.
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