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2016 (12) TMI 333 - AT - Central ExciseCENVAT credit - forged invoices - Held that: - I find that the only objection raised by the Department in disallowing CENVAT Credit on the disputed invoices/documents was that these invoices/documents being initially in the name of M/s Lekar Pharma Loan Licensee of the Appellant and not in the name of the Appellant, CENVAT Credit cannot be admissible. I find that the Appellant later corrected the invoices/documents from the input supplier by incorporating their name; besides the said inputs/input services were received and utilized in the manufacture of final products. In the result, the impugned order being devoid of merit is set aside - appeal allowed - decided in favor of appellant-assessee.
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