Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2023 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (2) TMI 439 - CESTAT BANGALOREIrregular availment of CENVAT Credit - input - it is alleged that the descriptions in invoices referred by the learned Counsel for the appellant are not showing very same goods since descriptions in each invoices varies and the impugned order is sustainable as per Section 11(A)(9) of Central Excise Act, 1944 - HELD THAT:- On going through the findings given by the Appellate Authority where it is highlighted that the invoices relied upon by the appellant is not reflecting same goods. But there is no dispute that the Bare Copper Strips with description Sample ED-192 if cut out into small pieces during the initial process of manufacture was rejected at very beginning of manufacturing. If so, same cannot be invoice as in the very same description. Though, there is a slight discrepancy in the description in invoices, it is an admitted fact that Copper of 1028.8 Kgs were supplied by suppliers, it was returned for Job work due to defect and on completion of Job work, it is sent back to the appellant for further processing vide Invoice dated 03.02.2017 by charging only the labour charges. Moreover, during investigation there is no discrepancy pointed out regarding the stock of raw material maintained by the appellant and the return submitted for the relevant period shows proper transaction of said material as claimed by the appellant. There are no reason to allege that the appellant had availed ineligible CENVAT credit - appeal allowed.
|