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2017 (6) TMI 45 - AT - Central ExciseCENVAT credit - ground for present appeal is that the Department has done theoretical calculation for admissible Cenvat credit on the basis of Charted Engineer's Certificate and that the Department did not do actual verification of consumption of inputs - Held that: - there is no basis for arriving at the quantity of inputs which is presumed to be excess of the so called appropriate quantity of inputs for manufacture - it is beyond the jurisdiction of adjudicating authority to decide as to what is the appropriate quantity of input required for manufacture of specified quantity of final product - the SCN is issued on the basis of presumption and therefore and not sustainable - appeal allowed - decided in favor of appellant.
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