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2019 (2) TMI 758 - CESTAT MUMBAICENVAT Credit - deemed manufacturer - deemed credit availed on the invoices issued by M/s. Shree Laxmi Textiles, M/s. S.P. Cotton Mills and M/s. Hindustan Cotton Mills - period August 2004 to September 2004 - deletion of Rule 12B of the Central Excise Rules, 2002 - Held that:- CBE &C Circular No. 345/2/2004- TRU dated 28-7-2004 have categorically clarified that the trader can discharge the duty liability on the goods, which were received by him prior to 9-7-2004. It is not clear in this case whether such goods, duty was paid on the goods invoiced to appellant, on which credit was availed were in fact received by the trader prior to 9-7-2004. If the trader issues an invoice of 18-8-2004, it has to be presumed that the Excise registration certificate issued to him was valid. If that be so, the issue needs to be considered from this angle also. Matter needs re-examination - appeal allowed by way of remand.
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