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2018 (5) TMI 1504 - AT - Central ExciseCENVAT credit - duty paying documents - it was alleged that appellants have irregularly availed input cenvat credit on invoices / Bills of Entry not addressed to them or consigned to them - Held that: - the invoices have been addressed to their old address but the appellant has submitted that they have shifted the factory from the old address to the new address and some of the inputs were sent to the job worker which is a separate legal entity - further, the documents which have been produced by the appellants have not been considered by both the authorities below and the appellant submits that they do not have any objection in submitting their records for verification once again to ascertain the veracity of their claim that the inputs were duly received and accounted in their books of accounts - appeal allowed by way of remand.
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