https://www.taxtmi.com/caselaws?id=371959 Cenvat credit on tippers was found admissible where excise invoices from the original manufacturer showed duty payment on the chassis and engine numbers, and corroborative records supported receipt of the goods. The proviso to Rule 9(2) of the Cenvat Credit Rules, 2004 was applied to treat documentary deficiencies as curable when duty particulars were otherwise reflected in the books and accounts. On that basis, denial of credit for alleged invalid invoices and procedural defects was not justified, and the demand, interest and penalties were not sustainable. en-us Thu, 02 Aug 2018 00:00:00 +0530 Sat, 15 Dec 2018 09:57:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371959 Cenvat credit on tippers was found admissible where excise invoices from the original manufacturer showed duty payment on the chassis and engine numbers, and corroborative records supported receipt of the goods. The proviso to Rule 9(2) of the Cenvat Credit Rules, 2004 was applied to treat documentary deficiencies as curable when duty particulars were otherwise reflected in the books and accounts. On that basis, denial of credit for alleged invalid invoices and procedural defects was not justified, and the demand, interest and penalties were not sustainable. Case-Laws Service Tax Thu, 02 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371959