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2015 (10) TMI 1325 - AT - Central ExciseDenial of CENVAT Credit - credit taken by the respondent on the strength of duty paying documents issued by first stage dealer - Held that:- Invoices issued by M/s. S K Garg and sons giving details of transporters as well as manufacturer supplier of the goods. No investigation was conducted at the end of manufacturer supplier as well as transporter of the goods to reveal the truth. The case has been made against the respondents on the presumption that supplier dealer is not existing firm therefore, there was only paper transaction. Cases cannot be booked merely on the presumption and assumption, there should be corroborative evidence to prove the allegations. In this case, allegation has not been supported with tangible evidence. Therefore, learned Commissioner (Appeals) has rightly set aside the proceedings against the respondents. In these circumstances, I do not find any infirmity in the impugned order and same is upheld - Decided against Revenue.
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