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Central Excise - Highlights / Catch Notes

Home Highlights August 2022 Year 2022 This

CENVAT Credit - The Ld. Commissioner made a fundamental error ...

Central Excise

August 5, 2022

CENVAT Credit - The Ld. Commissioner made a fundamental error while observing that payments have not been made to the original supplier (OEMs) but to the Contractor against the separate set of commercial invoices - In any case, whether or not the payment has been made against the excise invoices issued by the OEM or the commercial invoice issued by the Contractor who has procured the goods on behalf of the Appellant for use in the power plant is completely irrelevant. - AT

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