Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (4) TMI 1046 - CESTAT NEW DELHIAvailing Cenvat credit without actually receiving the goods - onus to prove - modus operandi - diversion of the duty paid brass circles/strips in the open market - Held that:- the only case has been booked against the respondent on the premise that M/s. AMC has diverted the goods as they have altered the description of goods in the invoices issued by them showing the goods supplied by manufacturer/supplier showing the description of goods as brass sheets. But Revenue has failed to produce corroborative evidence to show that respondent has not received the goods against the invoices issued by M/s. AMC. - Decided against the revenue.
|