Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 12 - AT - Central ExciseCENVAT credit - whether the Central Excise authorities can review the assessment of duty paid by supplier at the end of the recipient? - Held that: - This question of law has already been settled by the Hon'ble Supreme Court in the case of Commissioner of Central Excise & Customs Vs. MDS Switchgear Ltd. [2008 (8) TMI 37 - SUPREME COURT], where it was held that quantum of duty already determined by the jurisdictional officers of the supplier unit cannot be challenged by revenue in charge of recipient unit - the assessment at the end of the appellants cannot be reopened and the cenvat credit availed by them has been correctly availed. Extended period of limitation - Held that: - Revenue is not justified in contending that the appellant had not taken reasonable steps to ensure that appropriate duty had been paid on the said goods or the credit was taken wrongly - there is no intent to suppress or deliberately avail excess credit. Hence, extended period is not applicable. Appeal allowed - decided in favor of appellant.
|