Coms,C.Ex - Shillong v. BSNL
Case brief
What is this about?
The Tribunal dismissed the Revenue's appeal challenging the dropping of Cenvat credit demands. It held that where the existence and genuineness of original invoices are undisputed and goods usage is unchallenged, a procedural lapse involving photocopies of Transfer Advice Notes does not warrant denial of credit.
What did the court decide?
The appeal filed by the Revenue is dismissed and the order of the adjudicating authority allowing the assessee credit is sustained.