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Central Excise - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

Cenvat Credit denied - duty paying document - the invoice issued ...


Cenvat Credit Denial Overruled: Importer's Invoice Valid for Claims, Incorrect Details Alone Not Grounds for Refusal.

April 7, 2016

Case Laws     Central Excise     AT

Cenvat Credit denied - duty paying document - the invoice issued by an importer is a valid Cenvatable document - merely by mentioning the wrong details of the document credit cannot be denied, particularly when the valid duty paying documents i.e. invoice was available with the respondent. - AT

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