Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2022 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (4) TMI 726 - AT - Central ExciseCENVAT Credit - import of capital goods - project import regulation - period February, 2006 to April, 2007 - HELD THAT:- It is not in dispute that the appellant has imported the machinery vide seven bills of entry and the same was initially cleared provisional, on payment of the applicable duties and thereafter it is further evident from the record that the machinery/ parts have been installed in the factory of production, as verified by the certificate issued by the Range Superintendent on 26.06.2009. It is further found that as the appellant has filed the original bills of entry with the Customs Department and they were not in a position to again produce the same before the Excise Department - the refusal to allow cenvat credit by the Court below is bad. The appellant is entitled to cenvat credit under dispute - appeal allowed - decided in favor of appellant.
|