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2018 (5) TMI 91 - CESTAT AHMEDABADCENVAT credit - duty paying documents - Rule 9 of the CCR 2004 - Triplicate copy and extra copy of invoices, which are mostly supported by the certificate issued by the Jurisdictional Range Superintendent - Held that: - the duty paid character of the inputs mentioned in the invoices is certified by the Jurisdictional Range Superintendent. Discrepancy between quantity mentioned in the input invoices and Cenvat Credit Register - Held that: - in the invoices it is shown on notional area wise, whereas in the Cenvat Credit Register it is mentioned calculating the area considering the thickness of the veneer. Besides, there is no dispute of the fact that the inputs mentioned in the invoices had been duly received and utilized in the manufacture of finished goods. Appeal allowed - decided in favor of appellant.
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