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2008 (10) TMI 191 - AT - Central ExciseCenvat Credit – Activity held to be non-excisable – assessee paid duty on drawn wires after taking and utilizing credit - The statutory provisions allow an assessee to avail duty paid on inputs when it receives them in its factory. The appeal filed by the revenue has mainly taken the ground that in case the supplier manufacturer of spring steel wire claimed refund of the duty paid, the same would have to be refunded. - Even if the jurisdictional authorities at the supplier manufacturer’s end assessed the duty on the inputs incorrectly, the authorities having jurisdiction over the recipient manufacturer cannot reopen the assessment reflected in the invoices. As long as the respondent manufacturer had taken reasonable steps to know the licit origin, identity and the address of the manufacturer, the assessee can avail the credit as reflected in the invoices accompanying the inputs. – benefit of credit can not be denied and demand is not sustainable.
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