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2014 (6) TMI 552 - AT - Central ExciseCenvat Credit - procurement of fabric from dealer - fraudulent activity - whether the appellant is to be saddled with demand of the Cenvat Credit availed by them on the invoices which were issued by the processors while availing Cenvat Credit on the invoices which were issued by fabric manufactures who were non-existing during the relevant period - Held that:- processors had availed Cenvat Credit on the invoices of fabric manufacturers who were non-existing and passed on the same to the appellant. At the outset, we find that there is no dispute as to the fact that the appellant had filed monthly returns for the period May 2004 to February 2005 with the authorities. The contentions of the Ld. Departmental Representative that the appellant was aware that the fabric manufacturers were non-existence or fake is not borne out from any of the records available before us in as much as, there is no statement recorded of the proprietor of the appellant or any employee. It is also seen from the impugned order that the appellant herein had sought cross examination of the persons who had signed the invoices issued by the fabric manufacturer to these six processors and a claim was made that the said manufacturers are still in existence. This vital submission was not followed up by the lower authorities, in order to establish that the appellant had knowledge of non-existence of these six processors - Demand is also barred by limitation. - Matter remanded back - Decided in favour of assessee.
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