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2017 (3) TMI 461 - HC - Central ExciseMODVAT credit - indifference in the description of goods in the subject invoices - denial on the ground that no correlation could be established between the input scrap actually received and used in the manufacture of excisable goods and the scrap described in the invoices under which input scrap was received. Held that: - There was no need to give any specific instructions for supplying a particular variety of scrap. How that scrap can be used in induction furnace was duly explained. This is not, therefore, a case of irregular availment of the Modvat Credit - Eventually when the documents placed on record themselves point out that all types of scrap were utilised by the assessee, then, one cannot just pick and choose any statement or single out a document to deny the Modvat Credit - appeal dismissed - decided against Revenue.
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