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2015 (8) TMI 1383 - CESTAT NEW DELHICENVAT credit - fake invoices - it was alleged that without supplying the goods, the said dealer was only issuing the Central Excise Invoices, which entitled the manufacturer to avail the fraudulent Cenvat credit - Held that: - the manufacturer of the goods from whom the dealer M/s. Sidh Balak Enterprises has purchased the goods for supply to the appellant herein, were not investigated by the Central Excise Officials. Hence, in the absence of any proper investigation to justify the allegation that there was no physical transaction but only paper transaction have been made facilitating the buyer of the goods to avail the Cenvat credit has no evidentiary value - Since, no discrepancies have been observed at the factory of the appellant regarding non-receipt of goods, the allegation of only taking fraudulent Cenvat credit based on the invoices cannot sustain - credit allowed - appeal allowed - decided in favor of assessee.
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