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2018 (5) TMI 1402 - AT - Central ExciseCENVAT credit - inputs - DA Cylinder - Bearings - CNC Package - Motor - Plate - Fixture assembly - Held that: - the goods mentioned in Sl.No. iii to v above were removed on payment of duty and the finding of the learned Commissioner (AppeaIs) that the appellant has mentioned the invoice number on the photocopy of the Delivery Challan to mislead the Department is not supported by any evidence - the findings of learned Commissioner(AppeaIs) that the goods cleared vide Delivery Challan No.62 dt. 11/07/2013 were purchased by the appellant vide invoice No.635206 dt. 24/03/2012 is perverse as it is contrary to the material available on record. The CNC package cleared as such was purchased vide invoice No.62 dt. 10/07/2013 and the credit availed on such CNC package is ₹ 20,863/- instead of ₹ 80,084/- - the learned consultant by producing various copies of the purchase orders and invoices could link the same and has been able to prove that the goods were not removed as such but removed on payment of excise duty. Appeal allowed - decided in favor of appellant.
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