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2008 (9) TMI 223 - AT - Central Excise
Non receipt of inputs – verification indicated that there was no actual transport of the goods and the transactions were mere paper transactions to facilitate fraudulent availment of inadmissible Credit – movement of goods from stockyard of TISCO benign fake and fictitious – onus to prove receipt of inputs and use thereof in mfg. of final goods, not discharged by assessee – credit is inadmissible – since mis-statement and suppression is proved, larger period is invocable for demand