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2012 (12) TMI 381 - AT - Central ExciseDenial of Cenvat credit – alleged that the invoices are in the name of M/s. United Alkalies, Ghaziabad, although these invoices also bear the name & address of the appellants as consignee – Held that:- Credit in respect of the said invoices could not be denied on such ground of the alleged non-submission of documentary/duplicate copy of the invoices, particularly in the face of the said facts and documentary/corroboratory evidence - credit was allowed by the appellate authority after verification of the documents in terms of the observation made by the Tribunal in the earlier order while remanding the matter - substantive benefit cannot be denied on procedural/hypertechnical objection - Revenue’s appeal rejected.
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