2011 (6) TMI 477 - AT - Central Excise

Stay petition procurement of capital goods in the name of the Circle Office and sent some of the capital goods to their secondary switching area which is a subordinate formation - credit stands denied on the ground that the original purchase documents are not in the name of secondary switching area and that the transferred documents from the Circle office do not indicate the registration of the Circle Office as dealer Held that - no two legal entities involved and prima facie it is only a case of transfer of centrally procured capital goods to subordinate formation and denial of credit on the ground that the documents are not in the name of subordinate formation may not be justified appeal disposed of

Summary

The Appellate Tribunal CESTAT, New Delhi heard a stay petition regarding BSNL's procurement of capital goods for its secondary switching area. The credit was denied due to discrepancies in the purchase documents. The Tribunal found no separate legal entities involved and waived the pre-deposit of dues, staying the recovery until the appeal's disposal.