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2018 (11) TMI 415 - AT - Central ExciseRemission of duty - rejection on the ground that the appellant did not produce relevant documents - principles of natural justice - Held that:- The Ld. Commissioner (Appeals) while passing the impugned order has not considered the records placed before him. Therefore, the impugned order deserves no merit and is set aside. CENVAT Credit - inputs which has not been put to use - Held that:- As inputs has gone in the process of manufacturing, therefore Cenvat credit availed on inputs which has been destroyed while progress and in finished goods, the appellant is not required to reverse any Cenvat credit but on inputs which has not been put to use, the appellant is required to reverse the Cenvat credit. Appeal disposed off.
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