Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (2) TMI 429 - AT - Central ExciseAvailment of CENVAT Credit - Held that:- both the lower adjudicating authorities have given concurrent and cogent finding and in terms of Rule 9(1)(a)(ii) the invoices issued by the importer is a valid document. The provisions of Rule 9(1)(ii) and Rule 9(1)(a)(iii) are independent. Therefore I do not find any reason to interfere with the concurrent finding of both the lower authorities - Decided against Revenue.
|