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2017 (5) TMI 274 - AT - Central ExciseCENVAT credit - common courier bill of entry for various importers - whether credit available on the basis of photocopy of the courier bill of entry? - doors and panels used in office as capital goods - penalty u/s 11AC - Held that: - in case of courier bill of entry, it is practically impossible to have an original copy of the bill of entry for the reason that a common bill of entry is prepared in respect of various importers therefore the courier bill of entry cannot be available with each and every importer - credit allowed. Credit on doors and panels - Held that: - credit of ₹ 28,963/- which is in excess of 50% availed on capital goods and credit of ₹ 13,922/- availed in excess, it has been admitted by the appellant that the same is not admissible, accordingly the demand of ₹ 31,174 + ₹ 28,963 + ₹ 13,922/- are upheld. Penalty u/s 11AC - Held that: - Since the appellant have admittedly reversed the inadmissible credit even before issuance of SCN along with interest, and taking into consideration the facts and circumstances of the case, there is no suppression of fact on the part of the appellant - penalty not imposable. Appeal allowed - decided partly in favor of appellant.
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