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2017 (12) TMI 1437 - HC - Central ExciseCENVAT credit - relevant documnets for clearing the goods - inputs in question were duly received at Malanpur Unit and used in the manufacture of the Plastic Laminates and Paper Laminates which were removed by the Appellant from Malanpur Unit on payment of appropriate Central Excise Duty under paper invoices to the buyers - Held that: - in absence of any provision akin to erstwhile Rule 57GG wherefrom provision of gate passes were omitted by N/N. 15/1994 dated 30/03/1994 and invoices were brought in their place as valid documents under which goods could be cleared from the factory by the manufacturer or could further be passed on by the dealer to the third party; and that N/N. 15/1994 the Government having not issued the instructions replacing gate passes with the invoice as valid documents allowing endorsement of the invoices from availing Cenvat Credit and the fact that the unit at Haridwar is not operating under the Cenvat Scheme, their final product being exempted, we perceive that no substantial question arises for consideration - appeal dismissed.
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