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2014 (8) TMI 83 - AT - Central ExciseCenvat credit - Clandestine removal - shortages of the finished stock were detected - Wrongful availement of - excess credit inasmuch as the verification of the truck no. mentioned in the Cenvatable invoice revealed that there were no such truck numbers and same belonged to some Vikram taxi vehicles. - Held that:- Except the inquiry from the RTO that vehicles numbers were belonging to some three wheelers who were capable of only transporting 21 Kgs. material and it is possible that number of such vehicles were used for transportation of the material. As such, he accepted the assessees stand that merely because the vehicles numbers were of commercial transport, the said fact alone cannot lead to denial of credit without their being any other evidence. - Decided against the revenue. Regarding shortage of goods - Held that:- As per the appellants, they have not disputed the short found goods, which can be on account of number of factors and have admitted their duty liability and have reversed the same from their Cenvat credit account, during the course of investigation. - inasmuch as there is no evidence that said shortages are on account of any clandestine removal, imposition of penalty was not justified. - Decided against the revenue.
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