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2017 (3) TMI 1354 - AT - Central ExciseCENVAT credit - scope of SCN - in the SCN even though the eligibility of Cenvat credit was proposed to be denied solely on the ground of delay in availing credit, but in the impugned order, the Ld Commissioner exceeded the brief by examining the eligibility of Cenvat Credit in light of the N/N. 102/2007-CUS dt 14.9.2007 - Held that: - In the SCN the only ground on which the Cenvat Credit was proposed to be denied and recovery proceeding initiated was that non availment of Cenvat Credit immediately after receipt of goods in their factory - raising the issue which is neither alleged in the SCN nor raised in any other manner would result into exceeding the brief which is not permitted - the impugned order is set aside to the extent of denial of credit beyond one year period - appeal allowed - decided partly in favor of appellant.
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