Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2008 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (3) TMI 161 - CESTAT NEW DELHIAppellant, receiver of the inputs - denial of Deemed Credit on waste & scrap on ground that the appellant actually received “Malleable Scrap of Steel” instead of M.S. Flat & M.S. Square as declared in invoice - misdeclaration by supplier – since no proceeding was initiated against the manufacturer, of inputs regarding misdeclaration of goods, appellant cannot be denied for credit - change of classification of the goods at the buyer’s end is not permissible
|