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2018 (2) TMI 281 - AT - Central ExciseCENVAT credit - capital goods - period August 2003 to December 2004 - Held that: - the appellants are entitled to cenvat credit of ₹ 1,11,258/- during the period August 2003 to December 2004 for cenvat credit on capital goods during this period. CENVAT credit - period June 2004 to February 2005 - Availment of cenvat on the invoices not consigned to appellant - Held that: - For the period June 2004 to February 2005 the Department cannot recover the alleged irregular cenvat credit availed by the appellant as there was no recovery provision during the relevant period which came only on 01.03.2013. Similarly amount collected through debit notes without reversing the credit to the tune of ₹ 3,89,825/- cannot be recovered from the appellant because there was no recovery provision during the relevant period which came only on 01.03.2013. Denial of other credits for the period January 2004 to February 2005 for the fabrics consigned to others received by the appellant - Held that: - the appellants have submitted detailed documentations to prove their correlation but the same was not considered by both the authorities below. In view of this, the case is remanded back to the original authority to examine afresh all the documents which may be produced by the appellants to establish the receipt of the goods in the factory. Appeal allowed in part and part matter on remand.
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