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2013 (11) TMI 983 - CESTAT NEW DELHIAdmissibility of the Cenvat Credit on the basis of carbon copy of the invoice - Denial of cenvat credit - Production of Original Copies of invoices – The assessee produced Extra carbon copies – Held that:- The Cenvat Credit has been denied only on the basis that the same has been availed on the basis of photocopy/extra copy of the invoices - the very basis on which the Cenvat Credit has been denied is not correct – the appellant have now produced extra copy/carbon copy of the invoices - there is no dispute regarding receipt of duty paid inputs under these invoices and their use in the manufacture of finished goods cleared on payment of duty - It is also not the allegation that Cenvat Credit on the basis of these invoices has been taken more than once – Thus, denial of Cenvat Credit on the basis of Carbon copy/extra copy of the invoices and imposition of penalty for taking wrong Cenvat Credit is not correct – Decided in favour of Assessee.
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