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2011 (3) TMI 262 - CESTAT, NEW DELHIRule 9 of the Cenvat Credit -The appellants appeal against the denial of credit availed by on the basis of endorsed by their head office to their factory - The invoices have been issued at head office of the appellant - The head office has diverted the goods in packed condition to their factory through endorsement of address on the invoices – Thus, it is not the case of the endorsement of the party in the invoices - The appellants have received these goods against duty paid invoices in their factory and the same have been used in the manufacture of final products on which duty has been discharged - Hence the appeal is allowed in favour of appellants.
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