Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2010 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (4) TMI 583 - AT - Central ExciseDenial of credit – (i) Credit of Rs. 41,47,609 disallowed on the ground that the same has been availed without any invoice or credit has been availed on the copy of invoice which is not duplicate copy of in voice. – Held that in respect of denial of credit of Rs. 41,47,609.00, the matter is remanded to the adjudicating authority for de nova consideration - (ii) The appellants are also challenging the denial of credit of Rs. 61,22,262.00 which was denied on the ground that credit was availed on the strength of certificate issued by the Superintendent of Central Excise which is not valid duty paying document. – In respect of denial of credit of Rs. 61,22,262.00/-, we find that, Tribunal in the case of S.A.I.L. [2010 -TMI - 78422 - CESTAT, KOLKATA] relied upon by the appellant allowed credit of differential amount on the strength of certificate issued by the jurisdictional superintendent of the Central Excise. In view of the above decision, denial of credit is not sustainable - (iii) The appellant also challenging the demand of Rs. 1,11,35,767.00 which was in respect of the inputs on which credit has been availed were cleared as such after reversing credit - The case of the Revenue is that as per the Provisions of Rule 57AB (b) the reversal of credit in respect of the inputs cleared is not sufficient and the appellants are liable to pay the duty on inputs of capital goods by treating the same as manufactured goods. - The reversal of credit availed at the time of receipt of inputs is sufficient at the time of clearance of inputs as such from the factory of production hence the demand is not sustainable
|