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2013 (2) TMI 391 - CESTAT AHMEDABADEligibility to avail Cenvat credit on the duty paid on welding Electrodes used for repairs and maintenance of the machinery in their premises - appellant has taken the point of limitation as there cannot be any intention to evade of Central Excise duty by availing the Cenvat credit of the duty on the ground that the returns were filed before the lower authorities - Held that:- As the question of limitation needs to be addressed by the lower authorities & there is no finding, the matter needs reconsideration by the first appellate authority on the question of limitation. Matter remanded to the first appellate authority for reconsideration, after following the principles of natural justice.
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