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2008 (5) TMI 509 - AT - Central ExciseCenvat/Modvat credit - Documents for availing credit - Held that: - reliance placed in the case of Vimal Enterprise [2005 (7) TMI 111 - HIGH COURT OF GUJARAT AT AHMEDABAD] wherein it has been held that when the transaction is genuine, identity of supplier of inputs is established, document showing duty payment is supported by facts, and records of supplier of inputs show that he purchased the duty paid goods/inputs before resale and passed on the credit of duty thereon, credit could not be denied, on the basis of technical breaches, to assessee who used those inputs for manufacturing final products - appeal allowed - decided in favor of appellant.
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