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2017 (11) TMI 1100 - HC - Central ExciseCENVAT credit - duty paying documents - Whether the Tribunal is justified in allowing the CENVAT credit of ₹ 27,33,393/- on unverified/re-constructed bills of entry without giving a chance to Revenue to verify them when the same were not proper/legal documents as per CCR? - Held that: - credit on duty paid on air conditioners installed in office of the factory is admissible - In Board’s Circular NO. 943/4/2011-CX dated 29.04.2011, it is mentioned that “goods such as furniture and stationary used in an office within the factory are goods used in the factory and are used in relation to the manufacturing, business and hence, the credit on the same is to be allowed - credit allowed - appeal dismissed - decided against Revenue.
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