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2017 (11) TMI 238 - AT - Central ExciseCENVAT credit - duty paying invoices - invoices were addressed to the wrong address which was subsequently corrected by the supplier - Held that: - if the documents issued by the assessee suffer from some mistake due to inadvertence the same can be corrected subsequently as the author of the invoices has liberty to correct the documents for any mistake as occurred inadvertently subject to condition the correction is not contrary to the fact. In the present case there is no charge of the department that correction made in the invoices is contrary to the fact - There is no prohibition in the law to correct the mistake in the invoice which has occurred inadvertently - CENVAT credit allowed - appeal allowed - decided in favor of appellant.
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