9911796707
TMI Blog2010 (7) TMI 690X X X X Extracts X X X X X X X X Extracts X X X X ..... d raised supplementary invoices on the Noticee - Once the assessee is entitled to take credit in relation to the duty paid on the inputs or capital goods and this right being not in dispute, merely because there is some infirmity observed in the document on which the credit sought to be availed, that cannot be a justification for denying the credit - Decided in favor of the assessee - E/341/2009 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... necessary arrangement to ensure its representation in the matter today. We do not find any justifiable ground disclosed for adjournment of the matter. Request for adjournment on the ground of leave of Mr. Agarwal is rejected. 3. The contention of the appellant is that the credit has been denied solely on the ground that the same was claimed on the basis of supplementary invoices and that there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot eligible to issue these invoices; and also even otherwise such supplementary invoices are not specified documents under the sub-rule 1(f) read with sub-rule 2 of Rule 9 of Cenvat Credit Rule 2004 and rule 4(A) of Service Tax Rules 1994 for availing Cenvat Credit. 5. It is settled law, procedural laws are not to be understood in a manner which will deny the rights assured to the parties. Once ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
