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2012 (11) TMI 1010 - AT - Central ExciseDenial of CENVAT Credit - Procedural lapses and the tax invoices do not contain all the particulars - Held that:- these are all rectifiable errors and if they are rectified as claimed by counsel, the same can be allowed subject to the condition that the appellant is eligible to avail such cenvat credit. As regards the challan and the invoices in the name of ISD, there are catena of decisions, which take a view that such credit should not be denied to the appellant. Be that as it may, we find that the issue needs to be reconsidered by the adjudicating authority, keeping in mind the ratio that has been laid by tribunal in various decisions. At this juncture, ld. counsel undertakes to produce all documents before the jurisdictional Assistant Commissioner in order to satisfy him regarding the eligibility of cenvat credit as provided under Rule 9(2) of the Cenvat Credit Rules, 2004 - Matter remanded back.
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