https://www.taxtmi.com/caselaws?id=336124 The Appellate Tribunal CESTAT Chandigarh ruled in favor of the manufacturer buyer in a case concerning the denial of Cenvat Credit for Aluminum Scrap and the imposition of penalties on appellants. The Tribunal found that the location of invoice issuance did not justify withholding the credit, as the goods were not received by the buyer despite payment being made. Therefore, the Tribunal set aside the penalties and allowed the appeals, emphasizing the significance of actual receipt of goods and payment in determining Cenvat credit eligibility. en-us Fri, 23 Sep 2016 00:00:00 +0530 Mon, 06 Feb 2017 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336124 The Appellate Tribunal CESTAT Chandigarh ruled in favor of the manufacturer buyer in a case concerning the denial of Cenvat Credit for Aluminum Scrap and the imposition of penalties on appellants. The Tribunal found that the location of invoice issuance did not justify withholding the credit, as the goods were not received by the buyer despite payment being made. Therefore, the Tribunal set aside the penalties and allowed the appeals, emphasizing the significance of actual receipt of goods and payment in determining Cenvat credit eligibility. Case-Laws Central Excise Fri, 23 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336124