Deletion of CENVAT credit demand taken on capital goods due to absence of evidence.
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the CENVAT credit of excise duty demand which taken on the capital goods on the ground of absence of sufficient evidence. Amit Metaliks Limited, the appellant assessee are manufacturers of MS Ingots, MS Billets, and other Re-rolled MS products falling under…
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