Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (12) TMI 225 - AT - Central ExciseCenvat credit – appellants received goods along with invoices on which they have taken input duty credit - alleged that goods were purchased from the market and that there were no duty paying documents evidencing payment of duty to the Central Excise Department – Held that:- They cannot be given duty credit, if the supplier from whom they have purchased the goods has not paid the duty to the Central Excise Department in the first place - If the appellants have been given invoices showing payment of duty without the supplier having paid the duty, there are legal recourses available to the appellants to obtain compensation from the supplier. There is no reason why the Central Excise Department should compensate them because they had entered into transactions which someone who has duped them by giving them such invoices on which credit cannot be taken by them - appellants directed to pre-deposit equal to 50%
|