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2016 (12) TMI 1210 - AT - Central ExciseWhether the appellant have taken Cenvat credit rightly of ₹ 1,76,812/- on inputs namely new insulating oil (transformer oil) under the fact that the invoice was addressed to its head office and not to the factory address? - Held that: - it is not in dispute that the appellant have not received the inputs-transformer oil, the credit of which has been disputed. The learned Commissioner (Appeals) have also accepted the receipt of the input, but have only observed that it appears that the input have been received in the head office and not in the factory. There is no allegation of the revenue that the head office is a separate manufacturing unit. Accordingly I hold that the appellant is entitled to Cenvat credit of ₹ 1,76,812/- under the facts and circumstances - appeal allowed - decided in favor of appellant-assessee.
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