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2017 (4) TMI 741 - AT - Central ExciseCenvat Credit - PCV raisin used by the appellant in the manufacture and clearance of battery separator - duty paying documents - The whole case against the appellant is that they have illicitly procured raw materials, manufactured finished goods and cleared in a clandestine manner - Held that: - Rule 9 stipulates the records to be maintained and documents required for availing such Credit - In the present case, admittedly there is no documented transaction between M/s. Marvelous Impex and the appellant. Hence, the question of duty paid receipt of PVC resin by the appellant cannot be established. In the illicit transaction involving the raw material PVC resin, the question of having any documented receipt of such raw material and more importantly, duty payment of such input cannot be established. In the present case, no such attempt is being made by the appellant for obvious reasons. Credit not allowed - appeal dismissed - decided against appellant.
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