Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 391 - AT - Central ExciseCENVAT Credit - duty paying invoices - supplementary invoices, raised by M/s. South Eastern Coalfields Ltd., for supply of coal - Held that:- Tribunal in connected matter of South Eastern Coalfield Ltd. vide Final Order No.52723-52726/2017 dated 3.4.2017, taking notice of pendency of similar matter before the Hon’ble Supreme Court in the case of South Eastern Coal Fields Ltd. and ors., disposed of the appeal of the South Eastern Coal Fields Ltd., granting liberty to them to come again in E/51278/2018 4 after having final verdict from the Hon’ble Supreme Court. The appellant is entitled to take cenvat credit on the supplementary invoices in question - further, there is no element of fraud and suppression on the part of the appellant. The issue herein is recurring in nature. Credit allowed - appeal allowed - decided in favor of appellant.
|