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2024 (1) TMI 300 - HC - Central ExciseCENVAT Credit - credit allowed on photocopies of invoices - valid document as envisaged under rule 9 of CENVAT credit rules, 2004 or not - CENVAT credit allowed despite ISD registration not having been obtained prior to seeking to avail CENVAT credit - HELD THAT:- From the factual findings recorded by the Tribunal, it can be seen that the respondent-assessee had availed the Cenvat credit on the basis of the statement provided by the Head Office after procuring the goods and services and accordingly, the Tribunal has come to the conclusion that such Canvet credit availed by the respondent cannot be denied. There are no reason to interfere with the impugned order as no question of law much less any substantial question of law arises - appeal dismissed.
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