https://www.taxtmi.com/caselaws?id=148693 Pipes used for laying gas pipelines were treated as eligible for Cenvat credit where the appellant received them under invoices naming it as consignee and used them in providing gas transportation service. The objection that the pipeline, rather than the pipes, was the relevant input was rejected. It was also noted that the department did not show double availment of credit or non-compliance with documentary requirements. Rule 3 was read as supporting credit on pipes as capital goods, and Rule 9 as allowing credit where invoices substantially contained the required particulars, supporting waiver of pre-deposit and stay against recovery. en-us Mon, 04 Jan 2010 00:00:00 +0530 Thu, 02 May 2013 12:00:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148693 Pipes used for laying gas pipelines were treated as eligible for Cenvat credit where the appellant received them under invoices naming it as consignee and used them in providing gas transportation service. The objection that the pipeline, rather than the pipes, was the relevant input was rejected. It was also noted that the department did not show double availment of credit or non-compliance with documentary requirements. Rule 3 was read as supporting credit on pipes as capital goods, and Rule 9 as allowing credit where invoices substantially contained the required particulars, supporting waiver of pre-deposit and stay against recovery. Case-Laws Service Tax Mon, 04 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148693