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2008 (8) TMI 345 - CESTAT, MUMBAICenvat Credit - Extra Copies of Invoice - Penalty under rule 15 of Cenvat Credit Rules, 2004 (erstwhile rule 173Q(1)(bbb) of erstwhile Central Excise Rules, 1944) - held that -Credit not allowed on extra copy of invoice as extra copies not valid documents to avail Cenvat credit - Rule 9 of Cenvat Credit Rules, 2004. - Invoices not marked "Duplicate for transporter" - Technical error and it is settled law that credit on such invoices need not be denied - Credit allowed - Rule 9 of Cenvat Credit Rules, 2004. - Stamping of Sl. No. by rubber stamp enough to avail credit - Credit allowed - Rule 9 of Cenvat Credit Rules, 2004. - Imposition of penalty needs to be considered sympathetically as confusion in trade during relevant period - No need for penalty under Rule 173Q(1)(bbb)
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