CENVAT Credit Rejection on Technical Grounds of Invoice Addressing Deemed Unjustified; Substantial Basis Needed for Denial.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CENVAT credit - duty paying invoices - invoices which are not addressed to it and are addressed to its sister concern which is only a technical lapse - the rejection of CENVAT credit on this ground is not legally justified. - AT....