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2023 (6) TMI 992 - CESTAT AHMEDABADCENVAT credit - duty paying documents - bills of entry were assessed on the basis of forged licences - HELD THAT:- In the present case the cenvat credit was denied mainly on the allegation that there is a mala fide on the part of the appellant since there was forgery in the licenses under which the bills of entry were filed accordingly the said bills of entry are not valid documents for availing cenvat credit - it is observed that the genesis of this case is the fraudulent obtainment of VKGUY & DEPB licences in regard to that custom matter the appellants were issue show cause notice dated 05.11.2012 which was adjudicated vide order-in-original passed by customs commissioner. However, the adjudication order in the customs matter was not considered by the Adjudicating Authority in the present case. This matter needs to be remitted back to the adjudicating authority for re- consideration after considering the customs adjudication order - Appeal allowed by way of remand.
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