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2017 (3) TMI 499 - AT - Central ExciseCENVAT credit - inputs - denial on the premise that the invoices against which the appellant has taken the credit were not pre-authenticated by the dealer and the dealer has not maintain records for goods supplied to the appellant - Held that: - As this Tribunal in the case of Steel Authority of India ltd. [2008 (9) TMI 330 - CESTAT, KOLKATA] has held that pre authentication of invoices is a procedural lapse and cenvat credit cannot be denied on the basis of such lapse. Therefore, the cenvat credit cannot be denied to the appellant. Non maintenance of records by the dealer, cannot be the ground for denial of cenvat credit, therefore, on these grounds, the appellant is entitled to avail cenvat credit as there is one to one correlation with invoice issued by manufacture and the dealer - appeal allowed - decided in favor of appellant.
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