Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 452 - AT - Central ExciseRefund claim - denial on account of non availment of Cenvat Credit and non utilization thereof - Held that: - as per CCR, 2004 an assessee can avail Cenvat Credit after receipt of the goods on the strength of the original invoices. There is no time limit prescribed in CCR, 2004 for availing of Cenvat Credit on inputs - It is admitted fact that later on the appellant has availed Cenvat Credit on the said inputs on the strength of original invoices. As the appellant were not having the original invoices at the time of procurement of inputs, therefore, appellant had to pay duty through PLA after exhausting Cenvat Credit lying in their Cenvat Credit account. Later on Cenvat Credit availed strength of original invoices definitely, the appellant was not entitled to take excess refund, this is a revenue neutral situation - appeal allowed - decided in favor of appellant.
|