2018 (11) TMI 1705

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... SSIONER OF CENTRAL EXCISE, SALEM [ 2013 (12) TMI 742 - CESTAT CHENNAI] where it was held that considering the commercial practice which was necessary for efficient procuring the equipment in question, this procedural lapse cannot be considered as a reason to deny Cenvat credit involved - credit allowed - appeal allowed - decided in favor of appellant. - Appeal No. ST/50812/2014-CU[DB] - FINAL O .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e 9 of Cenvat Credit Rules, 2004. 3. We find that the issue is no more res-integra and stands decided by the precedent decisions of the Tribunal in the appellant s own case. Reference can be made to the decision reported as BSNL vs. Commissioner 2009 (14) S.T.R. 699 (Tri.) as also to another decision reported as BSNL 2014 (34) S.T.R. 378 (Tri.-Chennai). Inasmuch as the issue stan .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X