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2017 (8) TMI 351 - AT - Central ExciseCENVAT credit - duty paying invoices - denial of credit on the ground that the commercial invoices and purchase orders placed by the appellant, on the supplier company, mention pump sets, whereas the dealer’s invoices on which credit availed by the appellant, shows only motors - Held that: - nowhere it is brought on record that the appellant was not supplied with the motors which is part of the pump sets - mis-match between the commercial invoice and the excise invoice, as the later one relates only to motors, on which credit has been availed by the appellant, cannot be a ground for denying credit - appeal allowed - decided in favor of appellant.
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