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2018 (11) TMI 1760 - AT - Central ExciseCENVAT Credit - fake inputs - case of Revenue is that vehicle number used for transportation of the goods are fake - HELD THAT:- The appellants have produced newspaper cuttings and police report to show that during that period, the transporters were using the fake vehicle numbers to avoid toll tax, road tax, and other local tax and that issue was taken with police as well as transport authority. These facts are not in dispute in adjudication order itself by the adjudicating authority as mentioned that there were almost 500 vehicles involved in such type of activity but the adjudicating authority has not examined whether all 500 vehicles involved in such activity, therefore, the benefit of doubt goes in favour of the appellants who are able to show that these goods have been properly recorded in the stock and after manufacturing the goods, they have cleared the same on payment of duty. When these facts are not disputed, therefore, the credit to the manufacturer-buyer on the goods in question cannot be denied. Credit allowed - appeal allowed - decided in favor of appellant.
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