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2010 (10) TMI 270 - CESTAT, NEW DELHICenvat credit - Course of investigation - Demand along with penalties - There is no allegation against the appellants that the capital goods in question which were procured against the said invoices were not available in the factory of the appellants - The department has not corroborated with any evidence from where these capital goods were procured, if they are not procured against the impugned invoices - The only allegation is that the supplier has done some ‘ghapla’ of central excise duty - Thus, if at all any demand is to be made that is to be against the supplier - Hence, the duty demand and penalties are not sustainable - Decided in favour of assessee.
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