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2014 (3) TMI 988 - CHHATTISGARH HIGH COURTDenial of CENVAT Credit - Intention to evade duty - Held that:- AO has recorded a finding that the Assessee had not received the Concast Slab and yet it claimed Modvat/Cenvat credit on the same. It is on this basis, the AO has held that the requirement of the ingredient ‘with intent to evade duty’ was satisfied. This finding was set aside by the Commissioner (Appeals). However, the order of the AO has been upheld by the Tribunal. - Tribunal has recorded a finding that the impugned goods were not transported by the Assessee through the vehicles claimed by him. There is no illegality in the finding. - it cannot be said that the requirement of the ingredient ‘with intent to evade duty’ was not satisfied. - Decided against assessee.
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