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2016 (12) TMI 1217 - CESTAT KOLKATACenvat credit - whether the appellant will be eligible to take cenvat credit on documents of the manufacturer when consignee (appellant) is directly receiving the inputs along with the documents but there is an intermediate buyer - Held that: - it is clear that such persons who are taking part in transit sale need not get themselves registered as per provisions of Rule 57G of the Central Excise Rules, 1994 - there is no dispute that both the duty paid inputs and the documents indicating payment of duty were received by the appellant and used in the manufacture of finished goods. It is now a well accepted legal proposition that minor procedural lapses cannot be made as a basis for denying credit to the manufacturer - Appeal allowed - decided in favor of the assessee
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