TMI Blog2018 (6) TMI 529X X X X Extracts X X X X X X X X Extracts X X X X ..... Chowgule & Company Pvt. Ltd. vs. CCE [2014 (8) TMI 214 - CESTAT MUMBAI (LB)], has held that non-declaration the commercial invoice is only a procedural lapse in as much as such an invoice is, in any case ineligible under Rule 9 (2) of Cenvat Credit Rules, 2004, for the purpose of availing of credit - appeal allowed - decided in favor of appellant. - C/284 to 286/2011 - 40788-40790/2018 - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Company Pvt. Ltd. vs. CCE - 2014 (306) ELT 326 (Tri.-LB) , has held that non-declaration the commercial invoice is only a procedural lapse in as much as such an invoice is, in any case ineligible under Rule 9 (2) of Cenvat Credit Rules, 2004, for the purpose of availing of credit. As such, the non-declaration of the invoice cannot be made basis for denial of credit. 3. In as much as the iss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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