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2018 (1) TMI 149 - AT - Central ExciseCENVAT credit - time limitation - Held that: - the denial of the credit on the ground of limitation, would not be justified, especially when there is no dispute about the receipt of the inputs and their utilization in the manufacture of the final product and duty paid character of the inputs. The non-availment of ACD paid on the inputs, while availing the credit of basic excise duty and cess paid on the same inputs, can be said to be a result of inadvertent mistake on the part of the assessee. As soon as the said mistake was brought to their notice, by the audit, they availed the credit immediately - credit allowed - appeal allowed - decided in favor of appellant.
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