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2014 (5) TMI 495 - AT - Central ExciseWaiver of pre deposit - CENVAT Credit for furnace procured from sister unit - Held that:- Revenues case is only and only based upon the physical condition of the furnace noticed by the Audit party at the time of their visit to the appellants factory which was after a period of 2 years from the date of receipt of furnace. There is virtually no evidence on record to indicate that the furnace was not used by the appellant during intervening period. No statement of any person stand recorded by the Revenue. If the Revenues pleads allegations, minimum required from them was to complete investigation by recording the statements of the concerned persons who were associated with the use of furnace. - Decided in favour of assessee.
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