Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (11) TMI 476 - AT - Central ExciseCENVAT credit - diversion of imported goods - Held that: - In view of the fact that on the date of presentation of the ERE on 29.07.2005, the same were in the custody of the Customs Department, the matter is proved beyond any shadow of doubt that the same were not removed from the Port of Import to the factory of the appellant for use in or in relation to manufacture of the final product - Since, without receipt of the goods covered under the Bill of Entry, Cenvat Credit was availed by the appellant, same in my considered opinion, is not permissible under Rule 3 ibid - appeal dismissed - decided against appellant.
|