Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (3) TMI 261 - AT - Central ExciseCENVAT Credit - only plea put forward by the ld. counsel is that the adjudicating authority may be directed to verify the CENVAT documents and may be given benefit of the CENVAT credit in case the appellant produce documents - Held that: - In Vikash J. Shah Vs. Commissioner (Appeals) Coimbatore [2016 (2) TMI 442 - MADRAS HIGH COURT], the Honble High Court observed that the benefit of CENVAT credit ought to be given to the appellant - We direct the adjudicating authority to consider the claim of the appellant for CENVAT credit on production of documents. The said verification shall be completed within a period of three months from the date of receipt of this order. Penalty on M/s. Sri Amman Allied and Steel Industries - Held that: - Taking into consideration of the fact that equal penalty under section 11AC has been imposed and also that a penalty under Rule 26 cannot be imposed upon a company, we find that the said penalty requires to be set aside. Matter remanded to verify the plea of appellant regarding benefit of CENVAT credit - appeal allowed by way of remand.
|