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2018 (1) TMI 153 - CESTAT ALLAHABADCENVAT credit - rented godown situated outside the factory premises - denial on the ground that the invoices raised against the appellants were not having proper registration numbers - Held that: - the appellants have also produced a Certificate on record by the service provider indicating registration number, in which case, the lower authorities should have accepted the same instead of observing that the invoices have not been rectified. Rectification of the invoices would have also included the same registration number, which stands mentioned in the Certificate - credit allowed. Apart from the credit, the stand for denial of the credit is on the ground that during the relevant period, the appellant had not stored non-duty paid sugar in the said godown - Held that: - Inasmuch as the godown was taken on rent by the appellant for the purpose of storing of sugar, the fact of non-use of the same during the initial period, cannot lead to denial of credit to the appellants. Appeal allowed - decided in favor of appellant.
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