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2018 (2) TMI 721 - AT - Central ExciseCENVAT credit - capital goods - plates, supporting structures and fabricated tanks etc., used by the appellant in their factory for manufacture of sugar and molasses - Held that: - the denial of credit on the ground that proper intimation was not given under Rule 57(T) cannot be appreciated inasmuch as the same is only a procedural violation which substantive benefit should not be denied. CENVAT credit to the extent of ₹ 1,59,900/- stands disallowed for non production of proper documents - matter remanded to the lower authorities with directions to the appellant to produce the documents in support of their claim. Appeal allowed in part and part matter on remand.
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