CENVAT Credit Valid Through Debit Note for CVD Paid on Imported Machines; Credit Granted Without Goods Receipt Dispute.

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 documents - Debit Note issued by the importer in respect of import of machines - CVD paid there on was passed on to the appellant by way of Debit note - The debit note is the document on the basis of which the Cenvat Credit is admissible. There is no dispute about receipt of goods - Credit is therefore allowed. - AT....