Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 688 - AT - Central ExciseSuo-moto re-credit of CENVAT account which was earlier reversed - Held that: - the issue is of suo moto availment of CENVAT credit on which a separate SCN dt. 2.8.2001 was issued on the ground that the appellant availed the CENVAT credit without physically received the input - Since the main issue i.e. availment of CENVAT credit without physical receipt of input has attained finality against the appellant in the proceedings of SCN dt. 2.8.2001 and no further appeal against the Tribunal’s order was filed by the appellant the issue stand finally decided against them - appeal dismissed - decided against appellant.
|