Cenvat credit is admissible on the basis of invoices issued by consignment agent

CESTAT, NEW DELHI BENCH Mittal Pigments (P.) Ltd. Versus Commissioner of Central Excise FINAL ORDER NO. 1401 OF 2012 – SM (BR) Excise Appeal No. 1568 of 2010-SM September 21, 2012 ORDER 1. Credit of Rs. 1,30,452 stands denied to the appellant, who is a manufacturer of zinc oxide, lead oxide, antimony oxide, lead ingots etc. on the ground that the same has been availed on the basis of invoices issued by the consignment agent, for supply of raw material. The said credit relates to the service tax paid on GTA services by the consignment agent. The lower authority has observ...