Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (2) TMI 1350 - AT - Central ExciseCENVAT Credit - duty paying documents - case of the department is that since the supplier importer was registered as a first stage dealer but not registered as importer for issuing invoice, the invoice issued by him is invalid document - Held that:- Though the invoice was issued by importer not as a registered importer for issuing the invoice but he issued the invoice as a first stage dealer, the first stage dealer registration is also under Rule 9 and which was in force at the time of issuing the invoice, therefore, the invoice issued by an importer even in the capacity of first stage dealer, it cannot held invalid particularly for the reason that the first stage dealer inovice also contain all the information such as duty payment particulars, importers bill of entry etc. Receipt of inputs and used thereof also not in dispute, therefore merely for procedural lapse, substantial benefit of cenvat credit cannot be denied - appeal allowed - decided in favor of appellant.
|