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2017 (1) TMI 19 - CESTAT NEW DELHICENVAT credit - fake invoices - Held that: - Admittedly, during the impugned period, the main appellant did manufacture final products and cleared them on payment of duty. No examination of this aspect has been made either in the investigation or by the Adjudicating Authority. On the same set of investigations, the invoices issued to various other manufacturer, who were dealing with KPIPL in producing PVC compounds and master batches were questioned. In many cases, the proceedings were concluded by denying credits availed in such transactions. On appeal, we find that the Tribunal had upheld the appellant s plea regarding correctness of the credit availed. Regarding credit of ₹ 1,89,789/- availed on imported inputs, the appellants are not contesting the same. The denial of credit in the present case cannot be sustained on the basis of reasoning adopted by the Original Authority - appeal allowed - credit allowed - decided in favor of appellant.
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