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2016 (12) TMI 650 - CESTAT NEW DELHIDenial of CENVAT credit - improper documents - Held that: - As per the provisions of Rule 9 (1) of the Cenvat Credit Rules the appellant is entitled to avail Cenvat credit on the basis of invoices issued by the manufacturer of input/input service. Admittedly the appellant availed the Cenvat credit on the basis of invoices issued by the manufacturer of inputs. In that circumstances, the provisions of Rule 9 (1) (e) (f) (g) are not applicable to the facts of the case, therefore, I hold that appellant has not contravene the provision of Rule 9 (1) of the Cenvat Credit Rules, 2004 for availment of Cenvat credit on the strength of invoice issued by the manufacturer. In fact the impugned proceedings were not warranted against the appellant. In that circumstances, the impugned order is not sustainable. Consequently, the same is set aside - appeal allowed - decided in favor of appellant-assessee.
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