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2018 (3) TMI 1419 - AT - Central ExciseCENVAT credit - delay of one day in filing the statement - the sole ground to deny self credit to the appellants by the Commissioner (Appeals) is that condition of para 2C(d) of the N/N. 56/2002-CE is required to be complied strictly - Held that: - a similar issue came up before this Tribunal recently in the case of Saraswati Agro Chemicals India Ltd. [2018 (3) TMI 263 - CESTAT CHANDIGARH], wherein this Tribunal examined the Notification No.01/2010-CE dt. 06.02.2010 and related conditions in para 5(d), 5(e) and 5(f) and held that condition 5(d) of the Notification No.01/2010-CE dt. 06.02.2010 is procedural in nature and for complying with the said condition with a delay cannot be fatal to the appellants. Condition 2C(d) is procedural in nature and for compliance with the said notification, delay of one day cannot be fatal to the appellant and the self credit taken by the appellants cannot be denied. Appeal allowed - decided in favor of appellant.
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