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2018 (2) TMI 727 - AT - Central ExciseCENVAT credit - duty paying documents - whether endorsed invoices can be held to be valid documents for the purpose of availment of Cenvat Credit during the relevant period? - Held that: - the Revenue itself endorsed the invoices at the request of the Sahyadri Sahkari Sahkkar Karkhana Ltd. If they would have objected at that particular point of time, said sender of the capital goods would have issued fresh invoices. There is no dispute about receipt of the capital goods and their duty paid character and only the technical objection is being adopted by the Revenue for denial of the Cenvat Credit, which is otherwise available to the appellant - It is well settled law that substantive benefits cannot be denied by raising grounds of technical procedural violation, if any. Appeal allowed - decided in favor of appellant.
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