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2018 (8) TMI 1446 - CESTAT NEW DELHICENVAT Credit - duty paying documents - denial of CENVAT credit on the imported goods based on certain discrepancy found in the bills of entry against which the appellant procured imported goods - Held that:- It is not disputed by the Revenue that the appellant has not received the goods in their factory against the bills of entry in question. When the bills of entry are present against which the appellant has imported the goods and paid duty thereon, mere mention of PAN number of the Director will not disentitle the appellant to take CENVAT credit. After adjustment of cenvat credit if any duty liability arises, the appellant is liable to pay the same alongwith interest - No penalty imposable on the appellants. Appeal disposed off.
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