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2019 (7) TMI 1702 - CESTAT AHMEDABADCENVAT credit - duty paying invoices - confusion about genuineness of the invoice - HELD THAT:- It is found from the original copy of the invoice shown, that only a cross mark wherein cheque number and date was mentioned. It was further explained by the Ld. Counsel on the basis of the documents like bank statement and bank payment vouchers wherein it is clearly correlated the cheque number with the said invoice. Therefore, there is no reason for any doubt only because of the cross mark put by the appellant on the invoice. Therefore, the Cenvat credit was denied without any cogent reason. Appeal allowed - decided in favor of appellant.
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