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2016 (7) TMI 985 - AT - Central ExciseCenvat Credit - Duty paying documents - invoices issued by the sister unit - Invoices do not contain all the prescribed particulars required in terms of Rule 9(2) of the Cenvat Credit Rules, 2004. - Held that:- In any case, there is no dispute about the duty paid nature of imported goods, which they have received and used in the factory for manufacture of final products. The case laws cited by the appellant support the view that credit would not be denied on the ground that the document does not contain all the particulars required to be contained under the rules, if the documents contain details of the payment of duty, description of the goods, assessable value, name and particulars of the factory of the receiver. The Chartered Accountant’s Certificate obtained and furnished by the appellant to the Commissioner also convinces us of the fact that the total cenvat credit taken by both units did not exceed the CVD paid in respect of the bills of entries under which the supplier unit imported the goods. Accordingly, we have no hesitation in concluding that the appellant is entitled to cenvat credit and consequently we set-aside the impugned order. - Credit allowed - Decided in favor of assessee.
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