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2012 (10) TMI 547 - AT - Central ExciseDuty paying documents – disallowance of cenvat credit - alleged that appellant had availed Modvat credit on the basis of invoices without serial number, details of manufacturer as required under Rule 57GG read with Notification No. 32/94-C.E. (N.T.), vehicle numbers, the details of supplier and manufacturers as required by both Notification & Circular dated 18-8-1994 – Held that:- Authorities could not find non-receipt of the goods in the premises of the appellant. When they took only two months for issuance of Show Cause Notice they did not make any enquiry at the supplier’s end. When the receipt of the goods was not questioned nor delivery of the seller is questioned, the Show Cause Notice lost its foundation. In absence of any allegation of non-receipt of the goods and also for any allegation of non-delivery of the goods, the appellant succeeds – credit allowed – demand set aside
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