Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (7) TMI 595 - AT - Central ExciseCenvat credit denied - description of the goods disclosed in the invoice as M/S. Scrap which is not the raw material for the appellant - Held that:- Appellant has been able to obtain the certificate from the Range Superintendent of supplier of goods who certified that the goods supply to the appellant are MS. Ingots and not M.S. Scrap. As the description of goods has been certified by the Range Superintendent of the supplier in the same was not examined by both the authorities below. If the same was considered, the cenvat credit could have been allowed but the authorities below have not done so but confirmed the demand against the appellant. As description of goods have been explained satisfactorily with documentary evidence, in that circumstances, thus hold that the appellant has correctly taken cenvat credit on the goods in question - Decided in favour of assessee.
|