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Central Excise - Highlights / Catch Notes

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CENVAT Credit - duty paying documents - Debit Note issued by the ...


CENVAT Credit Valid Through Debit Note for CVD Paid on Imported Machines; Credit Granted Without Goods Receipt Dispute.

October 4, 2021

Case Laws     Central Excise     AT

CENVAT Credit - duty paying documents - Debit Note issued by the importer in respect of import of machines - CVD paid there on was passed on to the appellant by way of Debit note - The debit note is the document on the basis of which the Cenvat Credit is admissible. There is no dispute about receipt of goods - Credit is therefore allowed. - AT

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