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2018 (2) TMI 7 - AT - Central ExciseCENVAT credit - duty paying invoices - Invoices issued by Aurangabad Unit to their sister Units namely Sultanganj and Manikchak Units - Held that: - Proviso to Sub Rule (2) of Rule 9 had given an option to allow the credit even after the said documents does not contain all the particulars but contains the details of duty or Service Tax payable, description of goods or taxable service or Service Tax Registration of the person issuing the Invoice, name and address of the Factory or Warehouse of the first or second stage dealer subject to its satisfaction that the goods covered by the said documents have been received and accounted for in the books of accounts of the receiver. In the present case there is no dispute that the appellant received the duty paid packing materials under the cover of Central Excise Invoice issued by their Sister Unit - It has been mentioned that when inputs or capital goods on which Cenvat Credit has been taken, are removed as such from the factory, the manufacturer of the final products shall pay an amount equal to the credit availed in respect of such inputs and such removal shall be made under the cover of Invoice issued under Rule 9 of the Rules. As such it is a case of Inter Unit transaction of the input materials. In such situation, the Cenvat Credit cannot be denied for non-observance of procedural condition of technical nature. Appeal allowed - decided in favor of appellant.
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