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2017 (11) TMI 935 - AT - Central ExciseCENVAT credit - duty paying documents - Revenue is of the view that description of goods in the invoice not as per the purchase order - Held that: - no investigation was done at the end of the transporter to ascertain whether the goods were transported to the factory premises of the appellant. It was not investigated from where the appellant procured the HR sheets in their factory. Moreover, the goods have not been examined. Identical issue decided in the case of Omax Autos Ltd. Versus Commissioner of Central Excise, Delhi-III [2011 (7) TMI 994 - CESTAT, New Delhi], where it was held that description of the goods different but the fact is not denied, the appellants received the goods, therefore, the appellants are entitled to take credit - Merely discrepancy in the description cannot be the reason to deny the cenvat credit to the appellant in the facts and circumstances of the case. Appeal allowed - decided in favor of appellant.
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