M/s Rico Auto Industries Ltd. and M/s Agsons Agencies India Pvt. Ltd. Versus CCE, Delhi-III - Central Excise - CESTAT NEW DELHI - Tri - Denial of Cenvat credit - Revenue was of the view that instead of aluminium wire and rods, they had received ingots, without payment of duty Held that - Wherever complete description was given by the dealer as aluminium wire and rods, the Revenue has extended the benefit of the Modvat credit even if the entries in respect of the same were also made in RG-23A P................................... Central Excise - Case Laws
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