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
View Source