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2017 (5) TMI 1193 - CESTAT AHMEDABADMODVAT (deemed) credit - N/N. 7/2001-CE(NT), dt.01.03.2001 - deemed credit - denial of credit on the ground that since there was default on the part of the appellant in not depositing the duty in time and making incorrect entry in their RT-12 return about the payment of duty through TR-6 challan, therefore, the benefit of deemed credit cannot be extended to them - Held that: - to examine the claim of the Appellant that they had informed the fact of non-payment of duty against few TR-6 challan vis-`-vis the entries made in the RT-12 returns, the matter need to be remanded to adjudicating authority who would analyze in detail the same before arriving at the conclusion about the intention of the Appellant in not discharging the duty during the relevant period - appeal allowed by way of remand.
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