Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (1) TMI 592 - AT - Central ExciseCenvat Credit - duty paid on its inputs namely CC copper rod - allegation that goods were not actually received by the appellant and that the transactions were bogus - demand based on statement of trader / supplier - Held that:- After taking the statement of Shri R.K.Gupta, department has not conducted any investigations with regard to the tempo number shown, in these invoices. Instead, the department has just shifted the burden on the appellant stating that appellant has to correlate the cheque with the transactions made. It is the department who alleges fraud. Shri R.K.Gupta has specifically stated that all the transactions were not bogus. It was stated by him that with regard to the cheque of the appellant the goods were actually supplied. In case of supply of less than 6 tons (i.e. capacity of a tempo vehicle) the transactions are genuine; and that though he had no godown, he used to dispatch goods directly from the sellers godown. In such a scenario, when the documents and registers of the appellant are proper, it is for the department who alleges fraud to establish that the invoices issued to the appellant by Shri R.K.Gupta were not genuine. Department has not succeeded in establishing guilt on the part of appellants. The statement of Shri R.K.Gupta does not contain incriminating evidence against the appellants so as to deny the credit. - Credit allowed - Decided in favor of assessee.
|