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2017 (10) TMI 1103 - CESTAT ALLAHABADCENVAT credit - duty paying documents - whether under the admitted fact that after making purchases of inputs, the respondent-assessee will be benefitted to full credit after issue of credit notes/debit notes, resulting in reduction of the transaction value only? - Held that: - there is no such provision in the scheme of the Central Excise Act and the Rules thereunder that on subsequent alteration of transaction value, there results an automatic adjustment in the duty payable - Upon being asked if there is any provision in the Act and Rules, the ld. A. R. was unable to point out any such provision in the Act and Rules. This is a frivolous appeal filed by Revenue - appeal dismissed - decided against Revenue.
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