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Central Excise - Highlights / Catch Notes

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Cenvat credit - Rule 16 of Central Excise Rules 2001/2002 - it ...


Rule 16 Discrepancy: Appellant Fails to Prove Cenvat Credit Compliance with Conflicting Shipment Times on December 7, 2005.

August 18, 2016

Case Laws     Central Excise     AT

Cenvat credit - Rule 16 of Central Excise Rules 2001/2002 - it is found that on 07.12.2005, the Appellant had received the rejected quantity of 577.11 MT at 23.45 hrs whereas the same was shown to have been cleared on the same day at 20.55 hrs. This leads to support the case of the Revenue and the Appellant could not rebut the charges of non-receipt by adducing sufficient evidences. - AT

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