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2013 (11) TMI 1464 - CESTAT NEW DELHIDenial of Cenvat credit - Revenue was of the view that instead of aluminium wire and rods, they had received ingots, without payment of duty – Held that:- Wherever complete description was given by the dealer as aluminium wire and rods, the Revenue has extended the benefit of the Modvat credit even if the entries in respect of the same were also made in RG-23A Pt. I register meant for aluminium ingots - the appellant was following the practice of entering aluminium wire and rods in the register meant for aluminium ingots, irrespective of the fact where complete description stand given by the dealer or not - all the invoices raised by the dealer gave the correct tariff heading relatable to aluminium wire and rods and gave correct cross reference to the invoices. Merely because the assessee has entered receipt of wire and rods in the register of ingots, as per the practice being followed by them, denial of Cenvat credit on this technical and procedural lapse is not called for - rate of duty in respect of wire and rods as also in respect of the aluminium ingots was the same and as such there could be no ulterior motive for the appellant to replace wires and rods with ingots – Decided in favour of Assessee.
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