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2016 (9) TMI 1133 - AT - Central ExciseModvat credit - necessary entries relating to aluminium shots used in the manufacture of steel were not made in RG-23A Part-I, since at the material time, the appellants were not aware as to whether deemed credit on the said goods were admissible - instead of taking the credit at the time when appellant received the goods, they took the credit at a later period - Held that:- by respectfully following the decision of the Hon’ble High Court of Allahabad in the case of CCE Vs. Ramswarup Electricals Ltd. [2007 (5) TMI 116 - HIGH COURT , ALLAHABAD] which was taken by relying on the decision of Hon'ble Apex Court in the case of Collector Vs. Raghuvar (India) Ltd. [2000 (5) TMI 40 - SUPREME COURT OF INDIA], we hold that the deemed Modvat Credit is admissible. - Decided in favour of appellant
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