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2014 (2) TMI 454 - AT - Central ExciseAvailement of CENVAT credit - Availment on basis of the invoices issued by the dealer - Discrepancies in the invoices and challans - Clandestine removal of goods - Held that:- credit stands denied on the ground that there were no corresponding invoices to the challans under which the inputs were cleared. The assessee has not produced any evidence to the contrary. Accordingly, I do not find any merit in the above plea of the assessee. Similarly, the respondents have admitted before the Commissioner (Appeals) that the scrap was generated during the manufacturing process which has been cleared by them without payment of duty - Decided in favour of Revenue.
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