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2015 (4) TMI 1158 - AT - Central ExciseCENVAT credit - fake invoices - denial on the ground that the appellant have taken the Cenvat credit on the strength of invoices without receiving the goods - Held that: - no corroborative evidence have been produced by the Revenue from where the appellant procured the goods, if goods were supplied to the appellant along with invoices. No stock taking was done at the end of the appellant. Therefore, without any supportive evidence Cenvat credit merely on the statement of M/s. Gupta and on the allegation of transporting vehicle cannot transport such goods, Cenvat credit cannot be denied - credit allowed - appeal allowed - decided in favor of appellant.
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