https://www.taxtmi.com/caselaws?id=375131 Deemed Cenvat credit on invoices issued after omission of Rule 12B of the Central Excise Rules was sustained because the Tribunal followed its earlier view on the same supplier and relied on the Board circular stating that goods lying with the firm could still be cleared under invoice on payment of duty according to law. The record did not establish that the goods covered by the invoices were received by the trader before the relevant date, or that registration and invoice issuance were otherwise invalid. In the absence of contrary findings, the credit claim was accepted and the impugned order was set aside. en-us Thu, 31 Jan 2019 00:00:00 +0530 Fri, 15 Feb 2019 08:06:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375131 Deemed Cenvat credit on invoices issued after omission of Rule 12B of the Central Excise Rules was sustained because the Tribunal followed its earlier view on the same supplier and relied on the Board circular stating that goods lying with the firm could still be cleared under invoice on payment of duty according to law. The record did not establish that the goods covered by the invoices were received by the trader before the relevant date, or that registration and invoice issuance were otherwise invalid. In the absence of contrary findings, the credit claim was accepted and the impugned order was set aside. Case-Laws Central Excise Thu, 31 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375131