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2016 (6) TMI 226 - AT - Central ExciseDisallowance of Cenvat or modvat credit - credit availed after more than 6 months of the date of document - Held that:- The appellant is entitled to Cenvat credit and the same cannot be denied on the ground that Cenvat credit have been availed after more than 6 months of the date of document, as the documents are dated prior to 26/06/95 when the period of 6 months was introduced. It have also been so held by Hon’ble Supreme Court in the case of Raghuvar (India) Ltd. (2000 (5) TMI 40 - SUPREME COURT OF INDIA ). So far the credit on bill of entry/IGM number 1239/23 dated 2/5/94 is concerned as find that although there is some discrepancy in documents and/or some document is missing, it is admitted fact by the revenue that the appellant have received the goods in question. Accordingly, remand this issue for re-determination to the adjudicating authority. The appellant is also directed to appear before the authority within a period of 75 days from the date of receipt of a copy of this order along with all supportings. They want to rely and seek an opportunity of hearing.
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