2007 (3) TMI 527

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.... Shri A.K. Rastogi, DR, for the Respondent. [Order]. - The issue involved in this case is as to whether Cenvat credit is admissible on the strength of invoices which had been endorsed by the unregistered depot of the supplier alongwith their commercial invoice during the period March, 2003 to August, 2003. The relevant facts of the case in brief are that the appellants are engaged in the ma....

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....t. He also submits that sub-rule (1A) of Rule 7 of Cenvat Credit Rules, 2002 provides that Cenvat credit under Rule 3 shall not be denied on the grounds that any of the documents mentioned in sub-rule (1) does not contain all the particulars required to be contained therein under such rule, if such document contains details of payment of duty, description of the goods, assessable value, name and a....

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....ued by the depot under Central Excise Rules, 2002. 4. After hearing both the sides and on perusal of the records, it is seen from the invoice that CEAT Limited issued the invoice to their depot. The depot of CEAT Limited endorsed the said invoice in respect of one of the items in favour of the appellant. Cenvat credit can be availed on the basis of the documents as provided under Rule 7 of Cenv....