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2018 (2) TMI 130 - AT - Central ExciseCENVAT credit - duty paying documents - It is the case of the Revenue that the invoices issued by OPL did not contain the details as required under the provisions of Rule 9(2) of CENVAT Credit Rules, 2004 - What are the conditions to avail CENVAT credit on inputs? - Held that: - mention of vehicle Registration No. was not warranted in this case since the supplier and receiver of the goods were situated in the same premises, and accordingly, mention of incorrect vehicle no. has little effect regarding admissibility of CENVAT credit, and such error may be treated as the clerical mistake as contended by the appellant in various statements and grounds of appeals since nothing contrary is apparent from the records. What are the responsibilities of the purchaser of inputs to make them eligible to avail CENVAT credit? - Held that: - the first appellate authority has called for and considered all the records that need to be gone into to come to the conclusion that whether the main respondent has correctly availed cenvat credit of the duty paid by OPL. This factual matrix has not been controverted in the grounds of appeal. What are the responsibilities of the supplier of the inputs and issuer of CENVAT credit? - Held that: - it is on record and held by the first appellate authority that OPL has in fact filed returns with the authorities as and when manufactured and cleared grey fabrics. Appeal dismissed - decided against Revenue.
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