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2017 (5) TMI 943 - AT - Central ExciseCENVAT credit - duty paying invoices - finished goods returned back from the market - whether appellant is eligible to avail CENVAT credit of the amount of Central Excise duty on the goods returned back from C & F agent that also on the basis of photo copy of the triplicate copy of the invoices? - Held that: - the appellant is not able to correlate actual quantity despatched and received back by them from C & F agent based upon the documents available - the ratio of the judgement of the Hon'ble High Court of Gujarat in the case of Gujarat Setco Clutch Ltd. [2008 (9) TMI 623 - GUJARAT HIGH COURT] is applicable in the case in hand - credit disallowed - appeal dismissed - decided against assessee.
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