CENVAT Credit Granted: Books Show Payment, Despite Invoices Listing Job Worker Details.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Availment of CENVAT Credit - duty paying document - the payment is made by the appellant and they have accounted for such demand in their books of account. - this is a sufficient proof that the appellant is recipient of the service irrespective of the fact that invoices also bearing name and address of the job worker - Credit allowed - AT....