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Central Excise - Highlights / Catch Notes

Home Highlights November 2020 Year 2020 This

Irregular availment of Cenvat credit - Ineligible inputs - if ...


Cenvat Credit Allowed: Consignee Listed on Manufacturer's Invoice Entitled Despite Buyer's Unregistered Status.

November 11, 2020

Case Laws     Central Excise     AT

Irregular availment of Cenvat credit - Ineligible inputs - if the invoice issued by the manufacturer contains the details of the Appellant as consignee, they are entitled to Cenvat credit even if the buyer is unregistered - AT

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