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2017 (11) TMI 12 - AT - Central ExciseCENVAT credit - inter unit transfer of input - main reason for seeking reversal of Cenvat credit in Unit-II is that the credit has been availed in June, 2011 and in the same month, no manufacture has been reflected - Held that: - there is no dispute about the fact that the imported goods have suffered payment of CVD and the same has been received in Unit-I and subsequently transferred to Unit-II. The invoice transferring such credit to Unit-II is not being disputed for its authenticity. The explanation offered by the appellant for not reflection of any production in the month of June is also plausible and acceptable. A substantial benefit of Cenvat credit available to Unit-II cannot be denied for the procedural delays in issue of invoice and debiting the duty at Unit-I. It is also seen for delayed payment of duty at Unit-I interest has already been paid. Appeal allowed - decided in favor of appellant.
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