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2018 (5) TMI 1044 - AT - Central ExciseCENVAT credit - duty paying documents - whether appellant have received 6440 MTs of iron ore or not? - Held that: - there is nothing to indicate that the appellant had short-received 6440 MTs of iron ore during the period nor there is any allegation in the show cause notice indicating that the appellant has to show cause for whether they received 6440 MTs of iron ore or not. Since in view of the fact that there is nothing on record to show that the appellant had received short-quantity of 6440MTs of iron ore pellets, the impugned order denying credit of ₹ 1,38,449/-is incorrect and the impugned order to that extent needs to be set aside - appeal allowed.
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