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Central Excise - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

CENVAT Credit - duty paying documents - sole ground for denial ...


CENVAT Credit Allowed Despite Missing Supplier Signature on Documents; Defect Viewed as Rectifiable, Inputs Confirmed Received.

December 2, 2015

Case Laws     Central Excise     AT

CENVAT Credit - duty paying documents - sole ground for denial of credit is non-appearance of the signature of the input supplier. The said defect is rectifiable defect and in the absence of any allegations that the appellants have not received the inputs, credit allowed - AT

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