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2011 (10) TMI 121 - AT - Central ExciseFraudulently availing modvat credi - invoices issued by the registered dealers, wherein description of inputs is mentioned as SS Coils - Revenue contended that respondents were showing in their records consumption of the superior quality of stainless steel, whereas they were actually using the inferior quality, thereby they are ineligible for taking cenvat credit - As decided in the case Sunrise Structurals & Engg. Limited[2002 (6) TMI 136 - CEGAT, MUMBAI] - evidence required to substantiate the grave allegation of substitution of such large quantity of material has to be more convincing and direct in nature - denial of cross examination has resulted in the violation of principles of natural justice to the manufacturer - Hence appeal of revenue is rejected accordingly.
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