Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2011 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (1) TMI 780 - AT - Central ExciseCenvat credit - whether the respondent is eligible to avail Cenvat Credit of the SAD which was not indicated on the invoice when the entire material was transferred to Unit No.2 - Revenue has contested that the credit availed by the Unit No.2 / the respondent herein was not in accordance with Rule 9 of the Cenvat Credit Rules, 2004 - It is on record that subsequent to audit query being raised, the appellant had issued invoice No.262 dt. 10/10/2009 for the entire amount of duty which was taken as credit by Unit No.2 on 28/11/2007 - It can be seen that the Revenue has not disputed the fact that the respondent Unit No.2 is eligible to avail the credit of the SAD which should have been indicated in the invoice, which has not been done so - Held that:- the input invoice was not available at the time of taking credit by the assessee - Decided against the revenue.
|