2014 (6) TMI 449 - AT - Central Excise

Denial of CENVAT Credit - Non filing of declaration - Credit utilized for packing of their final product during the course or manufacture - Held that - There was a declaration though the same may not be detailed and proper declaration. In any case, we find for the provisions of Rule 57G, a new sub-rule (13) was introduced to the effect that credit would not be denied in case of non-declaration if the proper officer is otherwise satisfied about the receipt of the inputs, their duty paid character and utilization in the manufacture of final product. From the records, we note that there is neither allegation much less than any evidence to reflect upon non-duty paid character of the goods nor their non-receipt - Decided in favour of assessee.

Summary

The Appellate Tribunal CESTAT NEW DELHI allowed the appeal of the appellant regarding the denial of credit for plastic sheet LDPE rolls used in manufacturing, as proper declaration was made and duty paid character of goods was not in question. The impugned order was set aside, granting relief to the appellant.