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2019 (11) TMI 56 - AT - Central ExciseCENVAT Credit - duty paying documents - Department entertained a view that the Bills of Entry having not been issued or consigned to the appellant herein is not a valid document for availing credit as per Rule 9 of CENVAT Credit Rules, 2002 - HELD THAT:- The department does not dispute that the appellant have used the inputs in the manufacture of final products and also the duty paid character of the documents. The only allegation is that the bills of entry contain the name of HUL and not that of the appellant. It is pertinent to note that HUL has given a separate declaration to the effect that the goods are to be sent directly to the appellant’s premises and that credit would be taken by the appellant. The provisions contained in Rule 9 does not make any requirement that the name of the person who is availing the credit has to be mandatorily mentioned therein. Appeal allowed - decided in favor of appellant.
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