CENVAT Credit Valid on Inputs: "Rejected Scrap" on Invoice Doesn't Prove Non-Receipt of Goods by Appellant.

CENVAT Credit Valid on Inputs: "Rejected Scrap" on Invoice Doesn't Prove Non-Receipt of Goods by Appellant. https://www.taxtmi.com/highlights?id=47718 CENVAT Credit - inputs - CR sheets dies, etc - Merely adding the word ‘rejected scrap’ in the invoice cannot be the reason to say that the goods were not received by the appellant and there is no such evidence placed on record by the Revenue. en-us Fri, 05 Jul 2019 06:06:18 +0530 Fri, 05 Jul 2019 06:06:18 +0530 TaxTMI RSS Generator CENVAT Credit Valid on Inputs: "Rejected Scrap" on Invoice Doesn't Prove Non-Receipt of Goods by Appellant. https://www.taxtmi.com/highlights?id=47718 CENVAT Credit - inputs - CR sheets dies, etc - Merely adding the word ‘rejected scrap’ in the invoice cannot be the reason to say that the goods were not received by the appellant and there is no such evidence placed on record by the Revenue. Highlights Central Excise Fri, 05 Jul 2019 06:06:18 +0530 https://www.taxtmi.com/highlights?id=47718