Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 1197 - CESTAT ALLAHABADCENVAT Credit - goods/ transformers returned by the buyers u/r 16(1) of CER 2002 - duty paying documents - credit availed on the basis of triplicate copy of invoices meant for the consigner - whether triplicate copy of invoices are valid documents in terms of Rule 9 of Cenvat Credit Rules, 2004 for availing Cenvat Credit - extended period of limitation. Held that:- The provisions of Rule 9 of Cenvat Credit Rules, 2004 are not applicable in case of manufacturer who takes credit under the provisions of Rule 16 (l) of Central Excise Rules, 2002 as it is a special provision by way of exception to the normal rules. The decision of Tribunal in the case of BAPL Industries Ltd. vs. CCE [2006 (1) TMI 6 - CESTAT, CHENNAI] is squarely applicable to the facts of present case, wherein it was held that such credit taken on the basis of manufacturer's own triplicate copy of invoice under which the final product was originally cleared. These invoices are invoices of input-manufacturer. Hence, it cannot be said that during the disputed period there is no provision of law for using triplicate copy for Cenvat purposes. Therefore, triplicate copy was valid for Cenvat purpose during the disputed period. Credit allowed - appeal allowed - decided in favor of appellant.
|