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2018 (7) TMI 984 - AT - Central ExciseCENVAT Credit - duty paying documents - credit availed on the basis of photo copy of the bills of entries accompanied by the invoice - Rule 9 of Cenvat Credit Rules, 2004 - units dispatched from port itself - Held that:- In this case, just to save the additional expenditure incurred the appellant has despatched the consignment to their various units from the port itself - As long as the input is received in the factory of the production and used for the manufacture of excisable goods, there should not be any bar in taking Cenvat credit under Rule 9 thereof which is substantial benefit and not to be denied on account and procedural ground. CENVAT Credit allowed - appeal allowed - decided in favor of appellant.
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