Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2007 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (12) TMI 86 - CESTAT, MUMBAIWrong availment of credit - inputs (fitments) were cleared ‘as such’ without reversing credit – appellant paid duty on higher value (including value of fitments) at the time of clearance of engines(without fitments) – subsequently cleared fitments without paying duty – clearance of these fitments will not be considered as part of engines but will be considered removal of inputs ‘as such’ - appellants is not permitted to set off the duty earlier paid in excess, against subsequent clearances
|