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2016 (8) TMI 667 - HC - Central ExciseCenvat credit - availed irregularly - assessee replied that it had availed the Cenvat Credit correctly and the Head office had issued ATDs (Advise of Transfer) for transferring of central excise duty paid on inputs and capital goods rather centralized at CTSD and that inputs and capital goods are transferred to them by their Head Office under the ATDS - Held that:- the assessee fall in the same Jaipur Circle where their Head Office transferred the ATDs on the capital goods transferred to them. The Tribunal, taking into consideration the fact that transfer of goods from one place to another is a case of transfer of goods from one place to another unit and therefore, the credit taken on the basis of the bill of entry endorsed by the Head officer was valid document u/R.3 and 9 of the Cenvat Credit Rules, 2004 cannot be faulted. - Decided against the Revenue
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