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2017 (11) TMI 1001 - AT - Central ExciseCENVAT credit - mismatch of coding and description between the supplier s document and the records maintained by the receiver - Revenue entertained a view that the transport of duty paid Vacuum Circuit Breakers from SLW to AEI unit of the appellants are not duly accounted for and the credit availed by AEI unit on such items are not available due to various reasons - Held that: - there is no overwriting or manipulation of the invoices as inferred in the original order. In fact, there is no description of the goods in the invoices and only code numbers are mentioned and admittedly the multiple grades of inputs were shown separated by stroke - It is not correct to allege that the descriptions are not matching when there is no description based on words to explain the nature of goods in the duty paid document. Item code is the description and as explained the codes are not varied substantially except for making it more specific in the recipient s end for further accounting and monitoring - there is no legal or factual basis for denial of credits. Appeal allowed - decided in favor of appellant.
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