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2018 (5) TMI 396 - AT - Central ExciseBenefit of N/N. 6/2002-CE dated 1.3.2002, 3/2004-CE dated 8.1.2004, 108/95-CE dated 28.8.1995 and 10/97-CE dated 1.3.1997 - denial of exemption on the ground that there are discrepancy in the documents - Held that: - there is a minor discrepancy in the documents - Learned Counsel took us to all the relevant documents wherefrom we find that the description of the goods clearly tallied between the certificate issued by the Project Authority and the description appeared in the invoices issued by the appellant. Therefore, the correlation between the details appearing in the certificate and details appearing in the invoice is clearly established. As regards the address of the Chinchwad Unit, it is immaterial whether the address of their office or manufacturing unit is mentioned - so long the certificate bears the name of the appellant, a different address of the appellant mentioned in the certificate does not debar the appellant from availing the exemption notification. There are no serious discrepancy, which establishes that the goods have not been supplied for the intended purpose - appeal allowed - decided in favor of appellant.
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