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2011 (10) TMI 165 - CESTAT, MUMBAIAllowability of Cenvat Credit when input goods have not been received in the factory premises- Transporter delivered the goods to buyers - Held that:-where goods have not reached the appellants premises and have been diverted in-between and, therefore, the credit taken by the appellants without actually receiving the goods is a clear case of fraud and thus credit cannot be allowed. Waiver of Pre Deposits of tax pending appeals - Held that:-Where no financial difficulty or hardship is pleaded by the appellants and the evidence available on record does not support the appellant's case, waiver cannot be given. Assessee also liable to pay interest outstanding.
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