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2018 (2) TMI 802 - AT - Central ExciseCENVAT credit - steel items used for fabrication of molasses tanks in appellant's factory - credit has been denied as the appellant had failed to produce certificate from the Range Superintendent of Medak unit to the effect that no credit has been availed at Medak unit. Held that: - Rule 9(5) of the Cenvat Credit Rules puts onus on the claimant to establish receipt and utilization of the material and to satisfy Central Excise officers regarding admissibility of credit - In the instant case, the documents on which credit has been availed are found to be distinctive in certain respects and the onus was on the appellant to claim credit after satisfying the authorities regarding receipt and utilization of the material - The appellant has merely produced a C.A. certificate and has failed to produce any evidence regarding non-availment of credit at their Medak unit before the lower authorities - credit rightly denied. Appeal dismissed - decided against appellant.
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