Judicial Corner (20.11.2023)

Central Excise

  • CESTAT Ahmedabad has held that once the goods are used for manufacture of final products or for provision of taxable services, credit can be allowed.
  • CESTAT Chennai held that imposing Penalty is not sustainable when there is no allegation in SCN that appellant availed credit or utilized the same.
  • CESTAT Delhi held that Buyer of input goods not needed to investigate if supplier had purchased the goods properly or whether manufacturer of such inputs paid Excise duty thereon.

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