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2016 (6) TMI 714 - CESTAT NEW DELHI

2016 (6) TMI 714 - CESTAT NEW DELHI - 2016 (337) E.L.T. 605 (Tri. - Del.) - Availment of cenvat credit on improper invoices - Held that:- Duty paid character of the goods covered under the disputed invoices, their receipt and utilization in the factory of manufacture of the final product, are not in dispute. Since, the inputs have suffered duty and used in the factory of the appellant for the intended purpose, non-mention of mode of transport etc. in the invoices cannot be the defensible ground .....

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edit on improper invoices is the subject matter of present dispute. During the disputed period, the appellant had availed cenvat credit on various inputs on the basis of invoices in which mode of transport and vehicle registration numbers were not mentioned by the supplier of goods. Availment of cenvat credit by the appellant was disallowed by the Adjudicating Authority and confirmed by the Ld. Commissioner (Appeals) vide the impugned order dated 11.12.2014 in terms of Rule 9 of the Cenvat Credi .....

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