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2016 (6) TMI 1056 - AT - Central ExciseCenvat credit on steel structural items as capital goods - manufacture of inorganic chemicals, organic chemicals, and miscellaneous chemical products - Held that:- The contention of the appellant that they availed credit on bonafide belief that it is admissible is not without substance, if one examines the chequered history of the issue under consideration. Apart from a bald allegation there is no evidence adduced by department to establish supression or mis-statement of facts. The relied upon documents as stated in the show cause notice itself, establishes that appellant is not guilty of suppression of facts or mis-statement. - Demand set aside - Decided in favor of assessee.
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