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2012 (10) TMI 36 - CESTAT, CHENNAIDenial of cenvat credit – Held that:- There is no dispute regarding receipt of goods, use thereof in the manufacture by the assessees and the duty paid nature of the goods - even if the assessees have not been able to establish that the goods were directly purchased from the manufacturer through M/s. S.S.S. Products, the substantive right to credit cannot be denied for contravention of M/s. S.S.S. Products in not getting themselves registered, particularly when the violation cannot be attributed to the assessees who have no control over the dealer - substantive right cannot be denied in such a situation - assessees are eligible to credit
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