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2015 (7) TMI 999 - HC - Central ExciseSimultaneous availment of S.S.I. exemption for home consumption and modvat credit for export - Non maintenance of separate account - Held that:- respondents appear to have rejected the claim on the ground that the separate account books not having been maintained, it was difficult to ascertain as to whether the inputs in respect of which CENVAT Credit was claimed have actually been used for the purpose of the production of the goods which were exported. In other words, the mere fact that separate account books had not been maintained for the period April, 1998 to 27.10.1998 is not the ground for rejecting the claim. - appellant's invoices indicated the product to be alloys bars whereas the stock register refers to the goods as steel. It would be necessary initially at least for the appellant to establish that the goods were the same. - The impugned order and judgment is, therefore, set aside only to enable the appellant to establish its claim. The matter is remanded to the Adjudicating Authority to pass a fresh order - Decided in favour of assessee.
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