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2016 (6) TMI 714 - CESTAT NEW DELHIAvailment of cenvat credit on improper invoices - Held that:- Duty paid character of the goods covered under the disputed invoices, their receipt and utilization in the factory of manufacture of the final product, are not in dispute. Since, the inputs have suffered duty and used in the factory of the appellant for the intended purpose, non-mention of mode of transport etc. in the invoices cannot be the defensible ground for denial of cenvat benefit in terms of the Second Proviso to Rule 9 of the Cenvat Credit Rules. Therefore, do not find any merits in the impugned order, and thus, the same is set aside and the appeal is allowed in favour of the appellant. - Decided in favour of assessee
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