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2020 (1) TMI 1456 - AT - Central ExciseMODVAT Credit - receipt of inputs under the cover of an invoice issued u/r 52A - HELD THAT:- The issue is no more res integra and have decided by the various Benches of the Tribunal and also Hon’ble High Courts and the Hon’ble Supreme Court. The decision of this Bench of the Tribunal in TATA IRON & STEEL COMPANY LTD. VERSUS COMMR. OF C. EX., JAMSHEDPUR [2000 (11) TMI 248 - CEGAT, KOLKATA] as relied upon by the learned Authorized Representative has been distinguished by the Hon’ble High Court of Bombay in the case of MARMAGOA STEEL LTD. VERSUS UNION OF INDIA [2005 (4) TMI 89 - HIGH COURT OF JUDICATURE AT BOMBAY]. Hon’ble Supreme Court in the case of UNION OF INDIA VERSUS MARMAGOA STEEL LTD. [2008 (7) TMI 95 - SUPREME COURT] has held that in respect of quantity of 212.659 MT scrap, triplicate copy of B/E was not produced, so credit is denied. Following the judgements of the Hon’ble High Courts and the Hon’ble Supreme Court, the impugned orders are upheld - Appeal dismissed.
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