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2018 (6) TMI 632 - CESTAT ALLAHABADCENVAT credit - overvaluation of inputs - higher credit availed as compared to Cenvat credit that could have been availed on the inputs if the said inputs were not overvalued by the supplier - Held that:- There is no case of the revenue that the inputs were not duty paid nor there was any case of revenue that the inputs were not received in the factory. It was also not a case of revenue that the inputs were not used into the manufacture of Final products - it was also not the case of Revenue that the appellant has availed more Cenvat credit than that was stated in the duty paying documents of inputs. There were no need for reassessment of inputs at the end of input receiver. Therefore, the question of overvaluation of inputs does not arise. Appeal allowed - decided in favor of appellant.
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