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2012 (11) TMI 562 - HC - Central ExciseDemand of duty – alleged that Credit had been availed on the basis of invoices issued by the 1st and 2nd stage dealers and not on the basis of commercial invoices issued by M/s. Darmin Steel Suppliers under whose delivery challan and commercial invoices, the payments were made - Held that:- Even though the Rules had undergone modifications, the principles underlying availment of Cenvat credit remained the same - there was no dispute that the appellant before it did purchase the goods and there was absolutely no evidence to show that even one transaction out of several was not genuine and the goods had not been received but only the bills had been raised - demand set aside
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