2012 (6) TMI 47

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....der for denial of cenvat credit on the ground that TR-6 challan is not proper document to avail cenvat credit and cenvat credit is not admissible on outward goods transportation service.   2. Heard both sides.   3. Learned Advocate for the appellants submits that TR-6 challan is a valid document which shows payment of duty and is admissible to avail cenvat credit as held by this Tr....

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.... submitted that as provision for availing cenvat credit on the strength of TR-6 challan has been introduced with effect from 16.6.05, therefore, the lower authorities have rightly denied the cenvat credit on the strength of TR-6 challan. With regard to admissibility of cenvat credit on outward goods transportation service, she submitted that it is not clear upto which place the appellants are clai....