Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (6) TMI 671 - CESTAT, AHMEDABADAvailment of cenvat credit on the basis of bill of entry, which is in the name of another unit of the appellant – applicability of provisions of Rule 9 (2) – Held that:- In the case of BHEL vs. CCE, Bhopal[2011 (7) TMI 974 (Tri)] it has been decided that just because the bill of entry is in the name of another unit of the same Company and the other unit did not endorse in the bill of entry, credit cannot be denied - as regards applicability of Rule 9 (2) of Cenvat Credit Rules, 2002 except for importer’s name, address and registration number which are required to be mentioned in the bill of entry when the goods are diverted, rest of the particulars were available. Difference in description and quantity between bill of entry and Lorry Receipt(LR) – Held that:- Assessee’s explanation is acceptable that Phenol’s weight has increased due to addition of water since it cannot be transported as such – as there is no indication that investigation or verification was made to see whether the goods received by the appellant was not Phenol at all – against revenue.
|