Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2004 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (7) TMI 266 - AT - Central Excise
The Revenue appealed against the Order-in-Appeal by the Commissioner (Appeals) regarding credits taken in PLA. The respondent argued that credits were valid as cheques were presented on the same day as deposit, in line with Board Circular No. 86/2003-Cus. The Tribunal dismissed the appeal as the cheques were not dishonoured by the bank.
|