Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2023 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (12) TMI 307 - AT - Central ExciseCENVAT Credit - availment of credit after payment of Additional Customs Duty (ACD) & SAD on the demurrage charges - HELD THAT:- It is found that the whole demand of Customs Duty on demurrage is misconceived - Appellant had rightly taken Cenvat credit on the basis of challans and bills of entry. Further, there is no element of fraud, suppression, etc., involved and the issue is wholly interpretational in nature. Accordingly, the Impugned Order is set aside so far disallowance of Cenvat credit on the issue of demurrage is involved along with penalty imposed. Appeal allowed.
|