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Jagdamba Tmt Mills Ltd vs Jaipur-I on 10 October, 2019

Tribunal Bangalore in the case of Veer-O- Metals Pvt. Ltd. vs. Commissioner of Central Excise, Bangalore-III [ 2016 (3312) ELT 475 (Tri.- Bang)] has held that when Revenue has not made any enquiries from the Centre of the inputs as reflected in the invoice. On the contrary, the appellants have recorded the invoices, inputs along the available cenvat credit in their statutory records the credit cannot be denied on the sole ground that there was no corresponding GRs specially when the appellant has explained that out of huge number of invoices being received by them such non maintenance or non-availability of GRs cannot be held to be leading to the conclusive finding of non-receipt of inputs.
Custom, Excise & Service Tax Tribunal Cites 7 - Cited by 0 - Full Document
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