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2018 (8) TMI 786 - AT - Central ExciseCENVAT Credit - duty paying invoices - supplementary invoices issued prior to 01.04.2011 - case of Revenue is that before 01.04.2011 there was no provision in Cenvat Credit Rules for availment of Cenvat credit on supplementary invoices - Held that:- Rule 9(1) (bb) of Cenvat Credit Rules does not have any retrospective effect. Therefore, in respect of supplementary invoices which were issued before 01.04.2011 there is no restriction on availment of Cenvat Credit - reliance placed in the case of M/s Delphi Automotive Systems (P) LTD. Vs Commissioner of Central Excise, Noida [2013 (12) TMI 156 - CESTAT NEW DELHI] - appeal allowed - decided in favor of appellant.
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