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2018 (8) TMI 1576 - AT - Central ExciseCENVAT Credit - input services - The department has demanded the amount for the reason that the inputs were not utilised fully in the manufacturing process - Held that:- It is seen from records that appellants themselves have recorded loss/shortage of inputs after receipt of the input to the factory. Thus it is clear that the appellants have not used the entire inputs received in the process of manufacture - Further the appellant has not explained heavy losses on materials like acetic acid (24.37%), formic acid (14.26%), calcium chloride (9.5%). Penalty - Held that:- Since the issue being an interpretational one and the appellants having litigated the same upto the Hon’ble High Court, penalty not sustainable and is set aside. Appeal allowed in part.
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