Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (6) TMI 555 - AT - Central ExciseCEVAT credit - inputs - shortages of certain inputs on which Credit had been availed - demand was for four years, i.e., from 2002-03 to 2005-2006 and the total Credit availed by the Appellant, is more than ₹ 2000/- crores - HELD THAT:- During this period, the appellant was engaged in the manufacture of motor vehicles and in vehicle, approximately 50,000 inputs were used. The contention is that if the total shortage is taken into consideration, the same will come to 0.224%. It is also contended that some of the inputs were issued for the manufacture of final products and on the assembly line or at the shop floor, some were found defective or became defective during manufacturing process, and these are not taken into consideration. These parts/inputs were again issued from the Stores. In view of this, the demand is not sustainable and there is no evidence on record that the inputs on which the Credit was taken, were not received in the factory or removed as such from the factory. Hence, the demand is not sustainable. The demand is for four years and the total Credit availed by the Appellant, is more than ₹ 2000/- crores. Therefore, the shortage is negligible - appeal allowed - decided in favor of appellant.
|