CENVAT Credit of Excise Duty Allowable on Basis of original Copy of Invoice if there is no Dispute about Receipt of Goods in factory u/r 57G(6) of Central Excise Rules: CESTAT [Read Order]

By Shabna Rahim - On August 10, 2023 11:00 am - 2 mins read

CENVAT -Credit - Excise- Duty - Original- Copy - Invoice -Dispute - Receipt - Goods - factory - Central -Excise -Rules-CESTAT-TAXSCAN

The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the CENVAT credit of excise duty was allowable based on the original copy of the invoice if there was no dispute about receipts of goods in the factory under rule 57(G)(6) of the Central Excise Rules,1944. Tata Motors Limited, the…

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