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2015 (10) TMI 1118 - AT - Central ExciseDenial of CENVAT Credit - Bogus invoices - Invoices without actual receipt of goods - Held that:- No investigation was conducted at the end of the appellant. No cross-examination of the persons whose statement has been relied upon to deny the Cenvat credit was afforded to the appellant. Therefore, as held by this Tribunal in the case of Arya Fiber [2013 (11) TMI 626 - CESTAT AHMEDABAD] I hold that without cross-examination of the persons whose statement has been relied upon by the department, to deny the Cenvat credit to the appellants, demand is not sustainable. Consequently, I hold that appellant has correctly taken the Cenvat credit. Hence, impugned order is set aside. Decided in favour of assessee.
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