Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (4) TMI 470 - AT - Central ExciseCENVAT credit - Petroleum Coke, substitute for coal as fuel - duty paying invoices - Held that: - the petcoke was sold/cleared to the assessee in this case that the address has been clearly indicated on the documents. That the route of Coastal Cargo Movement by ship was reverted to reduce the cost of transportation of petcoke - the assessee has produced a Chartered Account Certificate indicating purchases of petcoke during the period in question of certify transported from Chennai Port to their various factories. Once the receipt and use of inputs are proved, the documents get relegated to the second place. Appeal allowed - decided in favor of appellant.
|