Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 793 - AT - Central ExciseCENVAT credit - denial on the ground that the CENVAT documents have discrepancy and some information is not appearing on the bills/challan - Held that: - only due to reason some information not appearing in the invoices/challan CENVAT credit cannot be denied - There is no hard and fast rule that unless all the information available on the document such as bill, challan etc. then only credit can be allowed. Matter remanded to the Adjudicating Authority for passing a fresh order after consideration the above aspects without going into the small discrepancies pointed out in the show-cause notice and adjudication order in the cenvatable documents - appeal allowed by way of remand.
|