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2017 (2) TMI 876 - CESTAT MUMBAICENVAT credit - duty paying documents - invoices issued by second stage dealer, however the input was purchased from an agent of said second stage dealer - Held that: - Even if the purchase of the inputs were made by the appellant from an agent of the second stage dealer but duty paying invoices is consigned to the appellant, credit is legally admissible to the appellant - if in the invoices end user’s name is appearing as consignee irrespective of fact that sale purchase transaction is not between the supplier of inputs and the end user, the credit is admissible at the recipient’s end - credit allowed - appeal allowed - decided in favor of appellant.
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