Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (3) TMI 845 - AT - Central ExciseCENVAT credit - xerox copies of invoices - MS plates, MS Flats, MS coils, angles, channels, TMT bars etc. - Held that: - there is no dispute as to the receipt of said items like MS plates, MS Flats, MS coils, angles, channels, TMT bars etc. and put to use for fabrication of storage tanks, boilers, support structures for plant & machinery - the appellant is eligible to avail cenvat credit on MS plates, MS Flats, MS coils, angles, channels, TMT bars etc. CENVAT credit availed on xerox copies of the invoices - Held that: - the matter may be remitted back to the adjudicating authority to reconsider the issue afresh as they will be able to produce the original copies of the invoices - matter on remand. Appeal disposed off.
|