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2019 (4) TMI 1142 - AT - Central ExciseCENVAT Credit - inputs which were alleged to have not been received in their factory under cover of any specified documents - HELD THAT:- The appellant had availed credit based on the invoices issued by their supplier, but registration number mentioned in the invoices was that of their registered dealer premises - Dealer’s Registration number was wrongly incorporated by the supplier to the appellant and inadvertently, they had availed credit on the basis of such invoices, where the main address was mentioned as that of the appellant, but instead of their manufacturing premises, registration number was that of their registered dealer’s premises. The Cenvat Credit availed by the appellant, should not be denied, merely because there was some typographical error on the part of the manufacturer-supplier in mentioning the registration number on the invoices issued by the manufacturer/supplier - the mistakes were admitted and rectified by the said manufacturer/supplier. Appeal allowed - decided in favor of appellant.
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