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2017 (9) TMI 986 - AT - Central ExciseCENVAT credit - MS Plate, iron and steel plates, MS Low carbon diff. sheet / coils, galvanized T L - denied on the basis of invoice which does not bear the vehicle number and on the premises that inputs in question are not inputs for manufacturing of final products by the appellant - Inputs received from the registered dealers are not inputs for the appellant for manufacturing goods - demand of duty for Shortage of inputs as well as finished goods - Held that: - No investigation was conducted at the end of the supplier of the said goods. Merely vehicle numbers was not mentioned on the invoices cannot be the reason to deny Cenvat Credit - appellant is entitled to avail Cenvat Credit on the invoice issued by M/s. Ganpati Enterprises. Input received from registered dealer - Held that: - no investigation was conducted with the registered dealer whether they have supplied goods or not. Merely on the ground that these inputs cannot be the inputs for manufacturing of final goods and the process is very costly for manufacturing final product cannot be the grounds to deny Cenvat Credit - credit allowed. Shortage of inputs as well as finished goods - Held that: - no panchnama was drawn for verification of the finished goods and it is not coming out from the impugned order whether stock verification was done physically or on sample basis - also, the shortage is negligible in quantity - duty cannot be demanded on the mere shortage of the inputs as well as of finished goods. Appeal allowed - decided in favor of appellant.
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