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2018 (6) TMI 123 - AT - Central ExciseCENVAT credit - denial on the ground that goods cleared clandestinely and cleared under the guise of job-work challan for use of manufacturing goods in unit No.2 - revenue neutrality - Extended period of limitation - Held that:- The appellant has cleared the goods under job-work challan to their Unit No.2 during the period 01/08/2004 to 14/04/2007 and unit No.2 has cleared the goods after completion of payment of duty - In that circumstances, it is a revenue neutral situation as the appellant has suffered duty on the said goods cleared by them to Unit No.2 without payment of duty or reversal of Cenvat Credit. Extended period of limitation - Held that:- Considering the fact that it being a revenue neutral situation, therefore no malafide can be attributable against the appellant for non-reversal of Cenvat Credit - extended period not invocable. Appeal allowed - decided in favor of appellant.
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