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2017 (2) TMI 831 - AT - Central ExciseCENVAT credit - consumption variation - demand on the basis of debit notes raised by Britannia Industries Ltd. to the appellant on account of variation in the consumption - Held that: - No verification was carried out by the department - Either the input must be lying in the factory or same has been used in the production but only as per input output ratio the principal has assumed that there is a consumption variation and accordingly, the debit notes were raised - in the absence of evidence that the input was not received in the factory or the same after receipt cleared from the factory the cenvat credit cannot be denied - credit allowed - appeal allowed - decided in favor of appellant.
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