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2018 (4) TMI 60 - AT - Central ExciseCENVAT credit - duty paying invoices - whether the appellant assessee have rightly taken CENVAT credit based on ISD invoices Issued by the then head offices during the period August, 2010 to April, 2011? - Held that: - the courts below have rejected the Cenvat credit mechanically without application of mind - It is admitted fact that the relevant invoices were available with the appellant at the time of inspection of audit by the Revenue. No errors have been found in any of the invoices and audit found the wanting details. As required, the requisites of the ISD invoice contain all the details prescribed under Rule 4A(2) of S.T.R. 1994 read with Rule 9 of CCR, 2004 - It is admitted fact that the appellant had given all the invoices, details during the course of enquiry as have been observed in the SCN as well as in the Order-in-Original. The nonavailability of enclosures at the time of audit with the ISD invoice does not disentitle the appellant from taking the credit. Circular No.345/2/2000/TRU dated 29 th August, 2000 provides that Cenvat credit can be taken at any time after receipt of inputs and input services along with the duty paying documents. Appeal allowed - decided in favor of appellant.
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