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Central Excise - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Disallowance of CENVAT Credit - duty paying document - For ...


CENVAT Credit Allowed Without Payment for Inputs; Consignee Name on Invoice Sufficient for Credit Claim.

September 22, 2015

Case Laws     Central Excise     AT

Disallowance of CENVAT Credit - duty paying document - For taking Cenvat Credit on input it is not mandatory that payment towards purchase of the input has to be made - appellant have correctly and legally availed the Cenvat Credit on the invoices wherein appellant name is appearing as consignee and even where the name of buyer on the invoice is different - AT

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