2017 (1) TMI 1318

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Appellant : Shri T. Ravi Kumar, Adv. For the Respondent : Shri K.P. Muralidharan, AC (AR) ORDER Learned counsel Shri Ravi Kumar submits M/s. BSNL, Coimbatore availed Cenvat credit of the capital goods on the basis of the transfer advice issued by M/s. BSNL, Madurai. There is no dispute that the capital goods was used by M/s. BSNL in Coimbatore. Department alleged that the documents w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....entral Excise, Trichy reported in 2011 (22) S. T.R. 628 (Tri. -Chennai). 6.  Appreciating that the capital goods was used and duty paying documents was by way of a transfer note, in absence of any proforma prescribed to issue invoices, the transfer note depicting relevant details does not defeat the purpose of grant of Cenvat credit. Considering the appellant is a Public Sector Undertaking....