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2018 (2) TMI 1106 - AT - Central ExciseCENVAT CREDIT - invoices issued without receipt of goods - Held that: - only for the reason that the transporter refused the transportation of goods or that invoices were not appearing in gate register or no GRN was prepared by M/s Yash Industries, credit cannot be denied - It is not disputed that M/s Yash Industries are regularly purchasing rejected profile from M/s Shreeji and are using the same as raw material. The goods stands recorded in raw material account of the consignee and the payment towards purchase was made through banks. Appeal allowed - decided in favor of appellant.
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