The New Delhi bench of CESTAT in the matter of HINDUSTAN ZINC LTD. Vs. COMMISSIONER (APPEALS), CENTRAL EXCISE & CENTRAL GOODS AND SERVICE {Excise Appeal No. 51720/2021 } has given very peculiar decision with regard to admissibility of Cenvat credit in respect of proforma invoice which meets requirements of the GST law . The relevant findings of the tribunal was as under :

“The manufacturer or producer of final product or the provider of output service is eligible to take CENVAT Credit of the duty/ tax paid by him in terms of Rule 3 of Cenvat Credit Rules, 2004. Rule 9 thereof requires certain documents and accounts to be the basis for taking the Cenvat Credit. The said Rule of 9 of Cenvat Credit Rules, 2004 clarifies that Cenvat Credit on the documents as mentioned in Sub Rule (1) of Rule (9) shall be available if and only if all the particulars as prescribed under the respective statute are contained in the said documents. The conjoint reading of both the said Rules makes it clear that it is not merely a specific documents in sub rule but any similar document which may provide all the statutory particulars that the same shall be admissible for permitting availment of Cenvat Credit to the manufacture or service provider. Also the documents required under the Rule 9 are not confined to merely invoices but these may be any documents, like bill or challan as issued in terms of Rule 4 (2) A of the Service Tax Rules etc. This particular Rule specifies the amount of information as is required in a particular documents for availment of Cenvat Credit. Thus any documents as required under Rule 4(2)A can be the documents under Rule 9 of Cenvat Credit Rules for entitlement of availing Cenvat Credit. I draw my support from the decisions of this Tribunal in the case of CCE Indore vs Grasim Industries reported as [2011 (24) STR 691(Tri-Del)] and Emmes Metals Pvt Ltd. vs CCE, Appeal No. E/1015/2011 decided on 9.3.2016. There is no denial that entire information as required under Rule 9 was available in the performa invoices on which credit was availed by appellant. Hence, it is held that denial of availment of Cenvat Credit on performa invoices was absolutely wrong.”

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