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2018 (12) TMI 158 - AT - Central ExciseCENVAT Credit - duty paying invoices - denial of credit on inputs availed on the basis of Bills of entry and Transfer memos for Durgapur Factory - Rule 9 of the Cenvat Credit Rules, 2004 - Held that:- Since the entire quantity covered by the bill of entry, has not been moved to one unit, the appellant has issued an internal document termed as ‘transfer memo’ in which the quantities transferred to Durgapur unit has been indicated - There is no dispute regarding the receipt of such goods in the Durgapur unit or the use of such raw material in manufacture of the final product. Similar case has been considered by the Hon’ble Supreme Court in the case of Union of India Vs. Marmagoa Steel Ltd [2008 (7) TMI 95 - SUPREME COURT]. In the said case, the Apex Court has allowed the Cenvat Credit on the basis of the Bill of Entry attached with a delivery challan indicating the quantities. Credit allowed - appeal allowed - decided in favor of appellant.
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