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2009 (8) TMI 607 - AT - Central ExciseCenvat credit- whether the assessee is entitled to take Cenvat credit of the amount of duty indicated in the duty paying documents. The ld. Counsel appearing on behalf of the assessee submits that the assessee had availed Cenvat credit on the basis of duty paying documents and in these terms he is not liable to reverse the excess Cenvat credit availed by him. Held that- the assessee is entitled to take the Cenvat credit on the strength of duty paying documents, which was correctly taken by the assessee. In these terms, the appeal of the assessee is allowed and the appeal filed by the revenue are without merit and the same are dismissed.
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