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2016 (4) TMI 1159 - AT - Central ExciseDenial of CENVAT credit - Iron & Steel Product - investigation in the premises of dealer - whether the denial of credit justified on the ground that the dealer was non-existent and only paper transaction took place? - Held that: - no investigation was conducted at the end of manufacturer supplier/transporter and the available evidences establish that the assessee has received the goods in the absence of any contrary evidence. On record, the cenvat credit cannot be denied to the assessee merely, on the ground that at the time of investigation, the dealer was non-existent. In fact when the goods were procured by the assessee, the dealer was registered with the department. In these circumstances, no merit in the revenue's appeal - appeal rejected - CENVAT credit allowed - decided in favor of assessee.
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