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2011 (3) TMI 1095 - CESTAT, AHEMDABADCenvat credit - assessee removed plastic waste on payment of duty to their other sister concern which were received back from their sister concern - They availed cenvat credit on their own invoices - SCN issued to the appellants proposing denial of the credit on the ground that they are not entitled to avail cenvat credit on the basis of their own invoices - Held that:- No doubt the appellant should not have availed the credit before the actual receipt of the goods. But once the same are received, he becomes entitled to the modvat credit. As such, it is only a question of time gap between taking of credit and actual receipt of the goods. The same cannot be made basis for denial of the credit. Even according to the appellate authority, appellants were entitled to take the credit. If that be so, they become entitle to take the credit on the day of receipt of the goods. The denial of the credit on the ground that the same was taken before the date of receipt of the goods is not consonance of the principle of justice - Decided in favour of assessee.
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