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2017 (5) TMI 1292 - AT - Central ExciseCENVAT credit - inputs - molasses - credit is sought to be denied alleging that the documents on which credit is availed is not proper - Held that: - the defects in the document on which credit is availed by appellant can be concluded to be a procedural irregularity and substantial benefit of CENVAT credit cannot be denied on account of this. Extended period of limitation - Held that: - The appellant having availed credit on the duty paid and also having disclosed the nature of the credit availed in the ER1 returns, they cannot be saddled with suppression of facts with intent to evade payment of duty - the appellants succeed on the ground of limitation also. Appeal allowed - decided in favor of appellant.
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