2015 (10) TMI 2454 - HC - Central Excise

Denial of CENVAT Credit - Inappropriate documents - Held that - Tribunal pointed out that the appellant has not shown any other challan on the basis whereof that credit could be claimed and in particular before the amendment was made in Rule 9(1)(e) of the Cenvat Credit Rules 2004. In the grounds of appeal appellant has not indicated which challan could be stated to be appropriate challan to obtain such credit. - Decided against Revenue.

Summary

The High Court of Uttarakhand dismissed an appeal regarding Cenvat Credits claimed based on TR-6 challans, which were rejected as inappropriate. The appellant failed to show any other challan to support the credit claim, leading to the appeal's dismissal.