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2015 (10) TMI 725 - HC - Central ExciseDenial of CENVAT Credit - Whether the appellant company can avail the Modvat credit on the basis of original invoice - Held that:- Modvat credit cannot be taken on the original invoice. It is not the case of the appellant company that it lost duplicate copy of the invoice in transit - Modvat credit can only be availed on duplicate invoices and the Department is bound to follow the circular instructions in view of the judgment reported in Union of India v. Arviva Industries (I) Ltd. - [2007 (1) TMI 6 - SUPREME COURT OF INDIA] - It is clear that the circular instructions are binding on the department and in pursuance of circular instructions only, the order impugned before appellate authority was passed and that order needs no interference by this Court - Decided against Assessee.
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