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2016 (6) TMI 1053 - AT - Central ExciseCenvat Credit / Modvat Credit - duty paying documents - appellants availed credit of duty paid on inputs on the strength of carbon copies of challans extended period of limitation - Held that:- The duty paid on the inputs is also not disputed. This apart, we have to say that when the duty paid documents are defaced by the Range Superintendant, thereby approving the documents to be correct and proper, then the department cannot later turn around and contend that the documents do not satisfy the requirements for availing credit and that appellant is guilty of suppression of facts. - The issue of limitation is answered in favor of the appellant/assessee. - Demand set aside - Decided in favor of assessee.
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