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2013 (8) TMI 718 - CESTAT AHMEDABADRebate amount was availed fraudulently (as alleged) without any actual exports - MODVAT credit - Held that:- The Revenue had sought to deny the deemed modvat credit availed by the appellant in respect of the grey fabrics received by them on the ground that no manufacturing process had taken place at the appellant’s premises - If the said stand of the Revenue was accepted, it will lead to the fact that no duty payment on the final product was required - However it is seen that apart from using the said modvat credit for payment of duty, the appellants have also paid an amount from the PLA account - According to the appellant no prudent man will pay duty to the government without actually receiving the grey fabrics - The fact tilted the weight of the evidence in favour of the appellant - In any case by paying duty on the final product, the deemed credit so availed stands reversed by the appellant, in addition to payment of duty out of PLA. SHREE SHIV VIJAY PROCESSORS PVT. LTD. Versus COMMR. OF C. EX., SURAT [2010 (11) TMI 280 - CESTAT, AHMEDABAD] - Factually there was no direct evidence that the fraud was committed by the appellant herein - The case of the Revenue was that there was a complicity of the appellant in his failure to bring any material on record to establish genuineness of transactions - It was nowhere mentioned that the appellant had failed to file monthly returns to the authorities - The appellant herein must have filed the monthly returns as there was a payment of duty by cash through PLA which was evidenced from the findings of facts - If the appellant had filed the regular returns before the authorities - there was nothing on record to show that the appellant was directed to justify their claim of availment of deemed cenvat credit on the grey fabrics - order set aside – Decided in favor of Assesse.
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