Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (9) TMI 801 - CESTAT AHMEDABADCENVAT Credit - duty paying documents - appellant has taken the credit on the basis of extra copy invoices, capital goods and invoices were on the name of other unit - Held that:- As appellant has got five units and credit is taken on the basis of extra copies of invoice, or on the basis of invoices in the name of other units, Department has every right to ask the appellant to justify the receipt of the inputs/capital goods in the factory and its use in the factory of the appellant. In certain cases, excess Cenvat credit is taken over and above what is admissible in the documents. Under Rule 9(5) of the Cenvat Credit Rules, 2004, the onus is on the appellant to take appropriate care and satisfy himself properly regarding admissibility of credit before taking the credit. Cenvat credit has been correctly denied by the lower authorities to the appellant, as its receipt and use in the factory of the appellant is not established. - Decided against the assessee. Levy of penalty - Rule 15(2) of Cenvat Credit Rules, 2004, read with Section 11AC of Central Excise Act, 1944 - Held that:- Though, there is allegation in the show cause notice about intention to evade Central Excise duty but it has not been specifically explained in the show cause notice and the adjudication order as to how intention to evade Central Excise is established when the appellant is subjected to periodical audits by the Department and the documents on the basis of which credit is taken was available for inspection/audit. - penalty set aside - Decided partly in favour of assessee.
|