Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (6) TMI 467 - AT - Central ExciseCENVAT credit - manufacture of Sheet Glass and Float Glass - declarations not filed as prescribed under Rule 57 Q or 57 T of the said Rules, 1944 - whether appellant are entitled to CENVAT Credit on certain capital goods acquired by them during the period April 1996 to June 1996 or thereafter? - Held that: - the capital goods in question have been received in the factory and put to use for production of taxable output, the CENVAT Credit cannot be denied for the reason that declarations have not been filed as prescribed under Rule 57 Q or 57 T of the said Rules, 1944. The objections that some of the documents are mutilated or marked as extra copy instead of duplicate copy for transfer ‘as transporter’ are not tenable - there is no contumacious conduct or suppression of fact on the part of appellant. Credit allowed - appeal allowed - decided in favor of appellant.
|