Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Cenvat Credit - Since, the inputs have suffered duty and used in the factory of the appellant for the intended purpose, non-mention of mode of transport etc. in the invoices cannot be the defensible ground for denial of cenvat benefit in terms of the Second Proviso to Rule 9 of the Cenvat Credit Rules. - Credit allowed - AT
Cenvat Credit - Since, the inputs have suffered duty and used in the factory of the appellant for the intended purpose, non-mention of mode of transport etc. in the invoices cannot be the defensible ground for denial of cenvat benefit in terms of the Second Proviso to Rule 9 of the Cenvat Credit Rules. - Credit allowed - AT
Note: It is a system-generated summary and is for quick reference only.