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2017 (1) TMI 532 - CESTAT, MUMBAICENVAT credit - goods cleared was treated as clandestine removal - Appellant utilized such credit on payment of duty on the clearance of the goods for export through merchant exporters. - Held that: - there is no dispute that demand in the present proceedings was confirmed by the adjudicating authority as nonpayment of duty on the finished goods cleared by the respondent on the ground that though the duty was paid but utilizing the wrongly availed Cenvat credit - With this position that the Cenvat credit availed by the respondent was held to be correct then utilization thereof also stands legal and correct - credit allowed - appeal dismissed - decided against Revenue.
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