https://www.taxtmi.com/caselaws?id=97806 The Appellate Tribunal CEGAT, Mumbai ruled that Bralco Metal Industries could not take credit on an invoice issued to another person for duty paid on copper scrap. The Tribunal held that the invoice must be specific to the consignee for credit to be claimed. The appeal was allowed, and the Assistant Collector's decision denying credit was upheld. en-us Wed, 18 Apr 2001 00:00:00 +0530 Wed, 18 Jan 2012 11:39:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97806 The Appellate Tribunal CEGAT, Mumbai ruled that Bralco Metal Industries could not take credit on an invoice issued to another person for duty paid on copper scrap. The Tribunal held that the invoice must be specific to the consignee for credit to be claimed. The appeal was allowed, and the Assistant Collector's decision denying credit was upheld. Case-Laws Central Excise Wed, 18 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97806