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2021 (10) TMI 76 - AT - Central ExciseCENVAT Credit - duty paying documents - Debit Note issued by the importer in respect of import of machines - CVD paid there on was passed on to the appellant by way of Debit note - denial by both the Lower Authorities interpreting the rule 9 of Cenvat Credit Rules, 2004 - HELD THAT:- As per rule 9 not only invoice or bill of entry but any other document is also the valid document for availing credit. The appellant has submitted the bill of entry of the importer M/s CMC Machinery whereby the CVD was paid and proportionate CVD has been passed on through debit note. Debit note contains all the details as required to be mentioned in Cenvatable documents. Moreover, the appellant also submitted a certificate from CMC which bears the IEC Code number of the importer. With this fact a debit note can be considered as valid documents for availing the Cenvat credit. The debit note is the document on the basis of which the Cenvat Credit is admissible. There is no dispute about receipt of goods - Credit is therefore allowed. Appeal allowed - decided in favor of appellant.
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