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Central Excise - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

CENVAT credit - duty paying invoices - invoices issued by the ...


CENVAT Credit Restored for Bona Fide Purchaser Despite Supplier's Non-Existence; Precautions and Records Justify Claim.

March 24, 2018

Case Laws     Central Excise     AT

CENVAT credit - duty paying invoices - invoices issued by the supplier a non-existent firm - the appellant is a bona fide purchaser of the goods in question has taken all precautions like invoices having full details, made payment through account payee cheque and entered the same in their statutory records - credit cannot be denied - AT

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