2016 (6) TMI 714

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... fered duty and used in the factory of the appellant for the intended purpose, non-mention of mode of transport etc. in the invoices cannot be the defensible ground for denial of cenvat benefit in terms of the Second Proviso to Rule 9 of the Cenvat Credit Rules. Therefore, do not find any merits in the impugned order, and thus, the same is set aside and the appeal is allowed in favour of the appel .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 2004 read with Rule 11(2) of the Central Excise Rules, 2002. Hence, this present appeal before the Tribunal. 2. Heard the Ld. Counsel for both the sides and perused the records. 3. I find that the only allegation on which the cenvat credit has been denied to the appellant is that the invoices do not contained the mode of transport and the vehicle registration number. Duty paid character of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X