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2023 (4) TMI 1014 - CESTAT KOLKATACENVAT Credit - rejection of credit on the ground that the Challans are not the proper documents for availment of CENVAT Credit under Rule 9 of the CENVAT Credit Rules - HELD THAT:- Rule 9 of the CENVAT Credit Rules prescribes certain documents based on which CENVAT Credit can be availed by a manufacturer. Rule 9 (2) of the CENVAT Credit Rules clearly states that CENVAT Credit cannot be denied on the ground that the document submitted for availment of credit does not contain certain details. In the present case also the challans issued by the Appellant can be eligible documents for the purpose of allowing the credit, provided the duty paid nature of the raw materials supplied by M/s. B.S Enterprise is established. The Appellant claimed that they have the duty paid documents received from their suppliers. For allowing the credit, the duty paid nature of the raw material received by them from M/s B.S. Enterprise needs to be verified - matter remanded back to the original Adjudicating authority.
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