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2014 (9) TMI 66 - CESTAT CHENNAIDenial of CENVAT Credit - Testing samples - whether the CENVAT credit relatable to samples taken for testing within the factory is liable to be reversed - Held that:- Tested samples of copper concentrate were ultimately fed into the primary smelter but the plea was rejected as it was not supported by any documentary evidence. The Assistant Commissioner of Central Excise for the earlier period vide order dated 27.11.2007 dropped the demand after examining the report of the Superintendent. It is seen from the adjudication order that the appellant produced the copies of sample register instead of original documents. It was observed by the adjudicating authority that the register was a prepared one and the appellant had not convinced the adjudicating authority as to its genuineness. appellant should be given a reasonable opportunity to produce the original register before the adjudicating authority. It is also noted from the earlier adjudication order that the Superintendent of Central Excise verified the register and the demand was dropped on the basis of the verification report of the Superintendent. So, the adjudicating authority should proceed on the basis of the verification report of the Superintendent as it was done for the earlier adjudication order. Matter remanded back - Decided in favour of assessee.
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