Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 1669 - AT - Central ExciseDenial of CENVAT Credit - Imposition pf penalty - Held that:- only ground to deny the Cenvat credit is that the description of the goods on the invoice issued by the first stage dealer does not match with the invoice/manufacturer but no investigation has been conducted at the end of first stage dealer/manufacturer of the goods. Moreover, it is not the allegation against the appellant that the appellant has not received the goods and has not paid duty thereon. In these circumstances, whatever duty has been paid by the appellant on the said goods, appellant is entitled to take Cenvat credit. Therefore, we hold that appellant has taken Cenvat credit correctly. Consequently, impugned order is set aside. - Decided in favour of assessee.
|