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2014 (2) TMI 8 - CESTAT NEW DELHIDenial of CENVAT Credit - Held that:- in terms of the provision of Rule 7 of Cenvat Credit Rules, a manufacturer receiving the inputs and taking cenvat credit on the same is required to take reasonable steps about the identity and address of the manufacturer or supply. The inputs in the present case were being received by the appellant from M/s Arvind Enterprises, a second stage dealer. It is not the Revenue case that the said second stage dealer was not in existence. An assessee cannot be expected to go beyond the supplier of the goods to find out as to from where he has received the inputs or as to whether the inputs supplied to the dealer have actually been cleared on payment of duty or not by the manufacturer. The requisition of the said rule is to be satisfied about the identity and the address of the immediate supplier i.e. M/s Arvind Enterprises - Decided in favour of assessee.
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