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2015 (3) TMI 1253 - HC - Central ExciseCENVAT credit - certain goods which were actually meant for M/s. Amritsar Crown Caps Ltd., sister concern of the respondent - Held that: - There is nothing on record to show that M/s. Amritsar Crown Caps Ltd. availed of Cenvat credit. There has been no loss to the revenue. The arrangement was, therefore, genuine. Mere change in the name of the consignee in the invoices of M/s. Amritsar Crown Caps Ltd. to the respondent makes no difference. The credit ought to be disallowed as the respondent had not produced the octroi receipts, transportation records or any positive evidence that the goods were not received in the respondent’s factory. This was a question of fact, the answer to which can neither be said to be absurd or perverse. Credit allowed - appeal dismissed - decided against Revenue.
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