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2017 (11) TMI 816 - CESTAT BANGALORECENVAT credit - duty paying documents - credit availed on the strength of photocopy of delivery challan (sales return) - Held that: - the goods were sent for testing as per the letter dt. 17/07/2010 issued by M/s. Unichem and after testing the goods were sent fact to the appellant and since the goods were sent for testing, no reversal was required as per the provisions of Rule 4(5)(a) and moreover the goods were received back within 180 days and therefore the contravention of provisions of Rule 11 of the CCR, 2002 does not arise - the CENVAT credit has been denied on mere procedural irregularities, which is not sustainable - appeal allowed - decided in favor of appellant.
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