TMI BlogPrinciple of seperate purposes - CENVAT credit - Under any circumstances an individual cannot avail...Principle of seperate purposes - CENVAT credit - Under any circumstances an individual cannot avail CENVAT credit on the basis of invoices which is not in his name - For registration sake all individual appellants are separate entities but only for availing CENVAT credit they are joint entity. This type of change of principle for separate purposes is not justified. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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