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2018 (5) TMI 87 - AT - Central ExciseCENVAT credit - receipt of invoices without receipt of inputs - Held that: - the appellant M/s Alpha Nippon Innovative Ltd. had availed the credit and reversed the same while issuing the invoice in favour of their customer M/s Electrotherm (India) Ltd. Both sides have fairly accepted that appropriate duty has been paid on hydraulic cylinders and hydraulic power pack, by M/s Faraday Shop, the manufacturer of the inputs, and the said inputs were received and utilized by M/s Electrotherm (India) Ltd., accordingly, credit is admissible to them. To ascertain the exact amount of credit admissible to M/s Electrotherm India Ltd., which cannot be in any case more than the duty paid by the input manufacturer, M/s Faraday Shop the matter needs to be remanded to the adjudicating authority to ascertain the said fact. Appeal allowed by way of remand.
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