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2016 (12) TMI 769 - CESTAT CHANDIGARHDenial of CENVAT credit - imposition of penalty - denial to manufacturer buyer of the Aluminum Scrap on the ground that the consignment agent’s godown was located in Gurgaon and the invoices were issued from their office in Delhi for dispatch - Held that: - The facts of the case are that the goods against which invoice have been issued from Gurgaon and stored in godown is not in dispute. It is not also disputed that the goods are not received to the buyer. The payment of these goods has been received by the importer from the manufacturer buyers. In that circumstances, I hold that the cenvat credit to the manufacturer buyer cannot be denied. Therefore, I hold that the impugned proceedings were not warranted against the appellant. Accordingly, the same are set aside - appeal allowed - decided in favor of appellant-assessee.
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