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2009 (1) TMI 268 - AT - Central ExciseCenvat credit – documents for availing cenvat credit – impact of challenge of duty at suppliers end – credit on welding electrodes used for repair and maintenance of plant and machinery – held that - the assessment cannot be revised at the end receiver of the goods - that quantum of duty already determined by the Jurisdictional Officer of the supplier unit cannot be contested by the officer incharge of recipient unit - Cenvat credit in respect of welding electrodes used for repair and maintenance of plant and machinery is admissible to the Appellant - . When the Department has not challenged the assessment of duty at the supplier’s end, it would not be correct to deny Cenvat credit on the basis of the invoice issued by the supplier on the ground that the duty paid under that invoice was not payable
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