https://www.taxtmi.com/caselaws?id=400596 Cenvat credit is admissible in a transit sale where the manufacturer's duty-paying invoice names the recipient as consignee, even if the intermediary dealer is unregistered. The Tribunal applied the Board's clarification and prior decisions recognizing credit in such circumstances, and treated the consignee entry on the invoice as sufficient for entitlement. On that basis, denial of credit, together with the related demand, interest and penalty, was not sustainable. en-us Mon, 09 Nov 2020 00:00:00 +0530 Tue, 05 Nov 2024 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400596 Cenvat credit is admissible in a transit sale where the manufacturer's duty-paying invoice names the recipient as consignee, even if the intermediary dealer is unregistered. The Tribunal applied the Board's clarification and prior decisions recognizing credit in such circumstances, and treated the consignee entry on the invoice as sufficient for entitlement. On that basis, denial of credit, together with the related demand, interest and penalty, was not sustainable. Case-Laws Central Excise Mon, 09 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400596