High seas purchase: Cenvat/Service Tax credit cannot be denied for some gap left in statute

Mammon Concast Pvt. Limited Vs Commissioner of Central Goods and Service Tax, Customs & Central Excise (CESTAT Delhi)

Admittedly the melting scrap purchased by the appellant on high sea sale, is their input for manufacture of M.S. I further find that Rule 9(1) of Cenvat Credit Rules provides that cenvat credit shall be taken by the manufacturer on the basis of invoice issued by a manufacturer for clearance of inputs from his factory or depot or from the premises of the consignment agent of the said manufacturer or from a

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