Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (5) TMI 299 - CESTAT, AHMEDABADCenvat Credit of additional duty (SAD) - process / activity on the modems imported - loading of software/software patches on ADSL - whether manufacturing activity or not - held that:- the appellant had entertained a bonafide belief that the activity carried out by them on such modems were, in fact, amounting to manufacture. - If the appellant had entertained a bonafide belief that they were carrying out manufacturing activity and discharged Central Excise duty, there cannot be any error or intentions attributable on their part for availing credit of CVD paid on modems, when they were imported. - Extended period of limitation is not invokable - Decided in favor of assessee.
|