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2023 (3) TMI 1370 - AT - Central ExciseCENVAT Credit - Department issued Show Cause Notice on the ground that the invoices of M/s. Roshanlal Bhagirathmal show the Name and Address of the Agent as the buyer and the present Appellant is shown as consignee - HELD THAT:- Admittedly, there is no dispute that the goods in question have been received by the Appellant in their factory premises and the same were properly recorded in their Books of Account. Even the Invoices in question clearly show the details of the Appellant along with their ECC Number and Central Excise Range and Division etc. The Tribunal in the case of KUNSTSTOFF POLYMERS LTD. VERSUS COMMISSIONER OF C. EX., BHOPAL [2009 (5) TMI 743 - CESTAT, NEW DELHI] has held just because the invoices issued by M/s. SC Enviro Agro India Pvt. Ltd. mention M/s. Sumitomo Chemicals India Pvt. Ltd. as the customer, while at the same time mentioning the appellant as the consignee, will not become invalid document for taking Cenvat credit, we therefore, hold that the impugned order is not sustainable. The Appellant is eligible for the Cenvat Credit - Appeal allowed.
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