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2014 (3) TMI 2 - AT - Central ExciseDenial of CENVAT Credit - Credit taken on the endorsed invoices - Held that:- Credit was taken on the basis of invoices endorsed by a whole sale dealer wherein in this case the facts are totally different as invoice has been issued on unit No.1 which is a sister unit and the goods have been transferred to Unit NO. 2 therefore the first unit endorsed the invoices of their Unit No.2. In the case of Coimbatore Murugan Mills (2003 (3) TMI 227 - CEGAT, CHENNAI) this Tribunal held that if there is transfer of goods between the same appellant in different units, credit can be taken on the basis of endorsed invoices. In this term, I hold that the appellants are entitled to take credit - Decided in favour of assessee.
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