Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (6) TMI 758 - AT - Central ExciseCENVAT credit grant - duty paying document - existence of the name of the corporate office instead of factory - Held that:- The proposition of learned counsel appears to be truthful when the adjudication order and show cause notice is perused. The condition of CENVAT credit grant being fulfilled with the receipt of the input in the factory of the appellant and consumed thereat, the technical defect of existence of the name of the corporate office on the invoice does not make any difference. But, it is left to Department to cause enquiry as to whether basing such invoice the corporate office or any other plant of the appellant has taken credit doubly. In case they find any such wrong claim they are at liberty to initiate proceeding as that may be permitted by law.
|