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2012 (10) TMI 263 - HC - Central ExciseDenial of cenvat credit – alleged that duty paid raw material as shown in the duty paying documents were not physically received in its factory – Held that:- Merely reliance placed upon the report of the transporter for the purpose of holding that the assessee had in fact not received the goods referred to in the invoices - all documentary evidence on record supported the assessee’s case about the receipt of inputs, whereas there was no independent corroborative evidence produced on record by the revenue in support of its case - except for the goods registers maintained by the transporter, there is no other evidence on record to indicate that the assessee has in fact not received the goods in question – cenvat credit allowed
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