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2013 (8) TMI 609 - CESTAT NEW DELHICENVAT credit - cenvat credit was denied on the basis of enquiry conducted with the transporters - Held that:- Prima-facie the ground for denying the cenvat credit was doubtful - the denial of cenvat credit was on the basis that on the date of supply as mentioned in the invoices - the transport of the goods covered by the invoices was not mentioned in the diaries maintained by the drivers - The ground for denial of cenvat credit also appeared to be without any basis when on this point, no inquiry had been made with the driver and the vehicle owners confirm having transported the goods covered under the invoices - The major demand is on the basis that the weight of the goods mentioned in the impugned invoices is much more than the weight which the vehicles can legally carrying and hence the goods covered under these invoices have not been transported. Stay Application - The amount already deposited by the appellant was sufficient for hearing the appeal - the requirement of pre-deposit of balance amount of cenvat credit demand, interest thereon and penalty was waived for hearing of his appeal and recovery and was stayed - Stay granted.
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