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2010 (11) TMI 309 - AT - Central ExciseCenvat credit - Documents for availing cenvat credit - The denial of credit on the sole ground that the vehicle numbers were not found to be genuine cannot be made the basis for arriving at a finding against the assessee - The respondent’s contention that the consideration for the goods was paid through cheques, freight payments were made by vouchers and there is no other evidence on record - Held that: that wrong vehicle numbers cannot be made the basis for denial of credit where the payments for the inputs have been made by cheque, inputs are entered in records used in the manufacture of the final product, which were cleared on payment of duty - Decided in favour of assessee.
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