Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (11) TMI 49 - CESTAT AHMEDABADAvailing credit on returned goods - receipt of credit notes instead of Invoices - Rule 16 of Central Excise Rules,2002 - Held that: - there is no dispute about the receipt of the returned defective goods from the depots as well as their customers, listed out in the Form V Register enclosed as Annexure ‘B’ to the appeal paper book - Since the entire quantity against the clearance of excise invoices were not received back but part quantity which were defective only received, the credit notes were issued to regularize the account - Appeal allowed.
|