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2019 (3) TMI 939 - AT - Central ExciseTransfer of goods by from Jamshedpur unit to Bhiwadi unit - case of Revenue is that the excess duty paid by the supplier unit was with a view to transferring excess Cenvat credit in the hands of the supplier unit - Held that:- Similar issue was decided by the Hon’ble Supreme Court in the case of, MDS Switchgear Ltd [2008 (8) TMI 37 - SUPREME COURT] wherein the Apex Court has held that the credit cannot be varied at recipient’s end on the ground that the supplier should have paid lesser duty. There is no justification for denial of CENVAT credit in the hands of the appellants - appeal allowed - decided in favor of appellant.
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