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2016 (8) TMI 532 - AT - Central ExciseCenvat credit - eligibility - wrong availment of credit on the strength of endorsed Bills of Entry - Held that:- the appellants have furnished along with these endorsed Bills of Entry, the invoices issued by the importer as well as the TR6 challan evidencing the payment of customs duty. Also the appellants themselves sought clarification from the Department regarding the eligibility and entitlements of CENVAT credit on the endorsed Bill of Entry. On receiving clarification that credit cannot be availed, they voluntarily reversed the credit. The Department issued show-cause notice after such reversal of credit, which was unwarranted. When the endorsed Bill of Entry is accompanied by proper invoice and evidence the payment of duty the credit cannot be denied treating it as not a valid document for taking credit. - Decided against the Revenue
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