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2016 (9) TMI 42 - AT - Central ExciseCenvat credit - rejected/returned goods - credit took on the RBA series invoices and linked to their own original invoices reference - invokation of extended period of limitation - Held that:- wherever the appellant has been able to produce the documents correlating the return of the goods, he has been given benefit of the same and wherever the appellant has not been able to produce any document to substantiate their claim of return of the goods to the assessee as ordered by the Tribunal and the Commissioner (Appeals) and based on copies of the RBA invoices, this could not be established or proved that the goods were actually received by the appellant. Further, the extended period has rightly been invoked as the appellant has suppressed the facts from the department that he was availing credit on the RBA series of invoices. - Decided against the appellant
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