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Central Excise - Highlights / Catch Notes

Home Highlights August 2016 Year 2016 This

nvat credit - received only invoices without the receipt of ...


Cenvat Credit Denial Unjustified Without Comprehensive Evidence Beyond Third-Party Invoices; Physical Input Receipt Essential.

August 22, 2016

Case Laws     Central Excise     AT

nvat credit - received only invoices without the receipt of inputs in question - the denial of Cenvat Credit on the basis of investigations conducted at the third party end cannot be adopted as the sole basis for denial of credit. - AT

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