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2011 (4) TMI 1095 - HC - Central ExciseCenvat credit – disallowed - Whether CESTAT is correct in law by allowing the Cenvat Credit based on invoices, issued by dealers who did not exist at the address given in the invoices and which are not valid as per law - dealer who has issued the invoice has shifted the premises and that the premises from where the invoices were issued are the premises where the dealer did not have any office or business activity going on – Held that:- authority has not recorded any finding that there is no such dealer in existence or that no inputs were supplied by him or that any duty was paid on such inputs, there is also no finding that the inputs were not received in the factory premises or it was not used in the manufacturing process, decision in favour of the assessee and against the revenue
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