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2015 (2) TMI 85 - CESTAT NEW DELHICENVAT Credit - Validity of invoices on which credit is taken - Held that:- Chassis manufactured and cleared from Jamshedpur were actually received by the appellant for the purpose of fabrication of the body. The order of the original adjudicating authority reveals that he has co-related the invoices issued by Jamshedpur and Bombay and has found that all the requisite particulars establish that the same chassis were received by the Bombay office from the Jamshedpur office. We note that the provisions of Rule 57G were amended by way of introducing sub-rule (11) of the said Rule on 9-2-1999 which is to the effect that if there is no dispute about the duty paid character of the inputs and receipt of the same by an assessee, and if the Assistant Commissioner is satisfied about the above facts, the Cenvat credit shall not be disallowed on the technical and procedural ground of the invoices not being proper invoices. As such, we are of the view that in the absence of any dispute about the availability of credit, duty paid character of the chassis their receipt by the appellant and their subsequent clearance after fabrication of bodies on the same, denial of credit would not be justified. We accordingly, set aside the impugned order - Decided in favour of assessee.
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