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2014 (12) TMI 989 - AT - Central ExciseCenvat Credit - Bogus Invoices - Non receipt of goods mentioned in invoices - Statement given by job worker - Held that:- In the invoices, description of the goods is shown as stainless steel sheets/coil only. There is no specification regarding the grade of the stainless steel sheets/coils. Mere statement given by the supplier does not establish the fact that these stainless steel sheets/coils were of 304, 316 or J4 grade. No test has been conducted of these goods. Further, no enquiry has been made at the end of the supplier regarding the procurement of the stainless steel sheets of 304, 316 or J4 grade. In the absence of any evidence on record, the mere statement of supplier cannot be relied upon. Further the goods were available at the end of the job worker also. No test was conducted to ascertain the quality of steel and merely allegation were made on the basis of marking on the sheets of the figure “200” and presumed that these sheets are of “200” grade only. In these circumstances, where no evidence is available on record and there is no description of the goods regarding the grade of the stainless steel sheets/coil in the invoice, the allegation cannot be made against the respondent that goods were not physically received by the respondent. When there are evidence on record for actual receipt of the goods by the respondent, the ld. Commissioner (Appeals) has rightly set aside the order of adjudication and held that respondent are entitled for Cenvat credit. In these circumstances, I do not find any infirmity in the impugned order, the same is upheld - Decided against Revenue.
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