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2016 (5) TMI 1324 - CESTAT MUMBAICENVAT credit - duty paying documents - the invoices were not in the name of the appellants nor were they endorsed in their favor - Rule 7(1)(e)(b) of the CCR, 2002 - Held that: - The original documents cannot be endorsed to more than one person, however, endorsement by a separate letter can be done to any number of people. It is not understood as to why the appellant had not got the said documents endorsed by the supplier on the body of the documents. The same cannot be considered as a mere procedural formality. Since there is an easy and specific provision in the rule, not following the same, leads to suspicion of evasion. I find no logical reason for appellants to not have followed such an easy procedure prescribed in Rule 7 and getting endorsement on the body of the invoice - benefit not to be extended to appellant - appeal dismissed - decided against appellant.
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