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2012 (5) TMI 523 - AT - Central ExciseCENVAT Credit - Endorsement of bill on entry - whether an endorsed bill of entry can be considered to be an eligible document for the purpose of availing CENVAT credit - Held that:- invoice issued by the importer stands specified as an eligible document. As such, it can be safely concluded that if M/s. Brakes India Ltd., would have issued invoices, instead of endorsed bill of entry, there can be no objection by the Revenue - proviso to sub-rule (2) of Rule 9 is to the effect that if all the particulars are contained in the document, the authorities will not deny the CENVAT credit. In the present case, there is no dispute about the fact of receipt of the inputs by the applicants, their duty-paid character, their utilisation in the manufacture of the final product and payment of duty on the final product. As such, in our view, denial of substantive benefit, if otherwise available to the applicants, on the hyper-technical procedural violation is not justified - applicant has a prima facie case in its favour - Stay granted.
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