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2014 (12) TMI 534 - CESTAT NEW DELHICENVAT Credit - dealer's invoices - allegation that the cenvatable invoices issued by the registered dealer M/s. M.K. Steels, Kolkata, were not valid invoices in as much as they have not procured the goods from the manufacturer - Held that:- Revenue has not shown any alternate source of procurement of input and also considering the Rule 7(4) of the CENVAT Credit Rules, 2002, held that the manufacturers were entitled to the CENVAT credit. - Following decision of SK Foils Ltd. Vs. CCE, Rohtak vide [2014 (3) TMI 412 - CESTAT NEW DELHI], wherein the entire legal position as also various precedent decisions of the Tribunal were considered.- no justification for denial of credit to the appellants. - Decided in favour of assessee.
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