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2017 (9) TMI 1363 - AT - Central ExciseCENVAT credit - duty paying documents - denial on the ground that the credit was taken under the transitional provisions on 20.12.1994 without submitting any declaration under Rule 57H (1) (b) of the erstwhile CER, 1944 - Held that: - there is no clarity on the facts of the case as to the date of registration, declaration filed under Rule 57G and the application for 57H and thereafter, the applicability of the law and case laws would apply - the matter should be remanded to the Adjudicating Authority to examine the facts in details with the documents and thereafter, the applicability of the law - appeal allowed by way of remand.
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