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2019 (4) TMI 237 - AT - Central ExciseCENVAT Credit - area based exemption - genuineness of purchase of Menthol Solution & DMO - denial on the grounds that the farmers are non existence ensuring non supply of raw material by commission agents to J&K based units and absence of evidence by the appellant - Held that:- The appellant had shown from the records that there was periodical checks conducted by the jurisdictional Central Excise officers, who found that the suppliers are manufacturers of the goods and we also take note of the fact that the suppliers has obtained necessary permission from the Directorate of Industries to manufacture the goods and necessary permission from the Pollution Control Board and moreover during the period, the suppliers are selling the goods and it was found that there was movement of goods inward/outward. The suppliers are manufacture of goods and have cleared the same on payment of duty, in that circumstances, the cenvat credit availed by the appellant cannot be denied - the appellant have correctly availed the cenvat credit on the goods supplied by their suppliers located in the state of Jammu & Kashmir - appeal allowed - decided in favor of appellant.
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