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2017 (1) TMI 754 - AT - Central ExciseCENVAT credit - documents and invoices for availing credit - attested copy of the Bill of Entry - whether the credit availed on the basis of documents which were not produced for verification, the invoices are addressed to the bonded premises and not relating to the manufacturing unit and on the basis of xerox copies of invoices, is justified? - Held that: - this case needs to be remanded back to the original authority for verification of the documents in the light of the judgment BHASKAR INDUSTRIES LTD. Versus COMMISSIONER OF CENTRAL EXCISE, BHOPAL [2004 (9) TMI 203 - CESTAT, NEW DELHI] where it was held that the Bill of Entry attested by the Customs Officer is a valid document for claiming cenvat credit and further that the original documents which are in possession of the appellant need to be verified by the original authority - appeal allowed by way of remand.
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