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2016 (4) TMI 234 - AT - Central ExciseCenvat Credit denied - valid Cenvatable document - Held that:- As find that the respondent have initially availed Cenvat Credit mentioning the details of the Bill of Entry. Subsequently on pointing out by the audit, they produced the invoices issued by M/s. Tata Motors Ltd. the invoice issued by an importer is a valid Cenvatable document. Therefore, merely by mentioning the wrong details of the document credit cannot be denied, particularly when the valid duty paying documents i.e. invoice was available with the respondent. Ld. Commissioner (Appeals) after calling the report from the Jurisdictional Officer confirmed that the receipt, issue, use of the imported goods on which credit was taken and production out of the said input is not under dispute. In this fact, do not see any reason why the Cenvat Credit should be denied. - Decided in favour of assessee
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