Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (4) TMI 1036 - AT - Central ExciseDenial of CENVAT Credit - Issue of invoices without actual receipt of goods - Held that:- as the respondent has made all the payments through account payee cheque to the first stage dealer who has accepted that they have delivered the goods along with invoices. Moreover, no statement of transporter have been recorded to ascertain the fact that respondent has not received the goods. In these circumstances, I do not find any infirmity with the impugned order on merits. Further, I find that in this case show cause notice has been issued in September 2011 whereas transaction involved the period August 2006 to September 2006. Therefore, I hold that show cause notice is barred by limitation also. In these circumstances, impugned order is upheld. - Decided against Revenue.
|