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2017 (9) TMI 1310 - AT - Central ExciseCredit of CVD - duty paying invoices - Respondent failed to produce the original/duplicate/triplicate copies of the Bill of Entry amounting to Countervailing Duty credit of ₹ 17,28,847/- - Held that: - It is contended by the Revenue in their appeal that the respondent had not produced any evidence before the Adjudicating Authority to prove that the inputs were actually received in the factory of the respondent - the Revenue had not disputed the above finding categorically. Hence, the appeal of the Revenue on this issue is without any substance. CENVAT credit - P.P. Woven Sacks which is similar to the final product manufactured by the Respondent - Held that: - there is no bar to avail Cenvat Credit on receipt of the duty paying goods under Rule 16(2) of the Rules, 2002. Therefore, there is no force in the grounds of appeal of the Revenue on this issue. Appeal dismissed - decided against Revenue.
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