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2015 (10) TMI 2322 - AT - Central ExciseDenial of CENVAT Credit - Bogus invoices - Non receipt of actual goods - Held that:- manufacturer of inputs is not M/s. Jay Aay Alloys but is Ruby Stnps Pvt. Ltd. and M/s. Bee Cee Steels. No investigation are conducted at then end. Further, the statement of M/s. Sidh Balak Enterprises is only in respect of manufacturer M/s. Jay Aay Alloys. He has also not named the present manufacturing unit in his statement. As such, there is virtually nothing on record to show that the goods have not travelled from the concerned manufacturer to the appellant - Tribunal in the case of M/s. Talson Mill Store vs. CCE Ludhiana [2014 (2) TMI 443 - CESTAT NEW DELHI] has set aside the identical confirmation of demand. Accordingly by following the said order I set aside the impugned order confirming the demand and imposing penalty on all the appellants. - Decided in favour of assessee.
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