Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (7) TMI 199 - AT - Central ExciseCENVAT Credit - Special CVD (SAD) - credit denied merely on the basis of debit in the pass book - HELD THAT:- Commissioner (Appeals) had taken the wrong view while permitting the availment of Cenvat credit on the basis of mere entry in DEPB book - reliance placed in the case of THE COMMISSIONER OF CENTRAL EXCISE, CUSTOMS & SERVICE TAX VERSUS M/S. PRECISION PIPES AND PROFILES CO. LTD. [2014 (1) TMI 1474 - ALLAHABAD HIGH COURT] - appeal allowed - decided in favor of appellant.
|