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2016 (8) TMI 1108 - AT - Central ExciseCenvat credit - Special denatured spirit received from M/s.Hanil Era Textile Ltd. - M/s.Hanil Era Textile Ltd. had fraudulently taken excess Cenvat Credit by showing more Cenvat Credit than available as per law, as a closing balance at the end of the month of July 2008 and used the same to pay duty for clearance of special denatured sprit to the appellant - Held that:- there is no evidence produced to assert that the appellants knew that the supplier of goods had wrongly availed Cenvat Credit. The decision of the Tribunal in the case of RS Industries Vs. CCE, New Delhi [2002 (11) TMI 169 - CEGAT, NEW DELHI] squarely covers the issue in this case, therefore, by relying on the same, Cenvat credit is not allowed. - Decided in favour of Revenue
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