2025 (12) TMI 1243

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....ery of CENVAT Credit aggregating for an amount of Rs.16,47,748/-, alongwith interest and penalty for contravention of Rule 4 and Rule 9 of the CENVAT Credit Rules, 2004 was ordered. The basis for the demand is that the appellant had taken credit on certain invoices that were issued in the name of P&H Mine Pro Services (a division of the Appellant) and not in the name of the Bolpur factory of the Appellant. The department thus alleged that the said credit was taken without satisfying the procedural requirements contemplated under the Cenvat Credit Rules. . 2. The Appellant is a manufacturer of mining equipment and parts thereof and was duly registered with the Central Excise Department. During the financial year 2012-13, the Appellant ava....

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....012) the assessee was enclosing regularly all supporting documents including the invoices / Bills of Entry on which basis Cenvat Credit necessarily was availed. 5. The Learned AR however, supports the order of the lower authority as legal and proper and maintains that no credit was admissible as the impugned invoices were not drawn in favour of the Appellant. 6. The question of availment of Cenvat Credit in such situations is a settled position in law and is no more res-integra. A series of pronouncement of Courts/Tribunal have held that CENVAT Credit cannot be denied on technical grounds, as in the present matter. CENVAT Credit denial, when substantive compliance is not doubted cannot be legally justified. The Hon'ble Apex Court in t....

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.... and not disputed. 8. Further, the Board also vide Circular No. 441/7/99-Cx Dated 23rd February-1999 had forbade the field formations from issuing show cause notices for technical reasons or procedural infirmities. It was clearly pointed out therein that for any show cause notice to be issued the Department was required to conduct inquiries with regard to the duty paid nature of the goods, and its use or intended use in the manufacture of finished goods. I find no such action was carried out in the present matter that would have obviated the need to issue the show notice in the first place. 9. The Courts/Tribunal have consistently held that issuance of invoice in the name of Head Office/ Branch Office is not more than a mere procedura....