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2014 (10) TMI 510 - AT - Central ExciseAvailment of Cenvat credit - Non receipt of inputs in factory - Held that:- No verification has been made with the transporters by Revenue and there is no admission or supporting evidence from transporters to prove that they have not transported the goods; three vehicles shown to have been utilized are incapable to transport the goods but no verification has been made with records maintained for receipt of the goods and nature of the goods; and the records maintained as regards receipt of goods especially with regard to two consignments said to have been received by the appellant within 44 minutes when the distance between the supplier and the appellant is more than 60 Kms also have been verified. In respect of 17 invoices where the appellant admitted the liability, description of the goods in the invoices did not tally with the records maintained by them; in respect of others there is no evidence whatsoever. Therefore, prima facie, we can say that the appellant has made out a case for waiver of balance dues. Accordingly, requirement of pre-deposit of the balance dues is waived and stay against recovery is stayed during pendency of the appeals - Stay granted.
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