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2009 (6) TMI 462 - CESTAT, NEW DELHICenvat Credit-Storage of input outside factory of manufacturer- Assessee, a manufacturer, closed down its unit and shifted to other place. Assessee removed inputs and finished goods by issue of invoice and availed credit in its new premises. The assessee in compliance to the directions of the jurisdictional Central Excise Officers debited the said amount. Thereafter, the assessee approached the Central Excise officer to allow them the re-credit of such amount by letter dated 18.06.2005. Commissioner(Appeals) allow the transfer of credit under rule 8 of the Cenvat Credit Rules in respect of the credit reversed by them on 26.02.2005. Held that- it is required to decide the present matter after considering the letter dated 18.06.2005 of the appellant, thus the matter is remanded back.
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