Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (10) TMI 1353 - AT - Central ExciseCENVAT Credit - duty paying documents - contention is that there is no evidence whatsoever in the entire show-cause notice that they know or had the knowledge that the duty paying documents were not proper and valid and any irregularities at the end of the supplier - HELD THAT:- The Department did not submit anything to controvert the contention of the appellant that they availed cenvat credit on the basis of invoices issued by the manufacturer having Central Excise Registration. They have paid the amount by Account Payee Cheques and the machines are in existence in the factory of the appellant. The Tribunal in the case of SUNVIK STEELS LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, BANGALORE [2011 (8) TMI 926 - CESTAT, BANGALORE] has allowed the appeal of the assessee in respect of goods supplied by the same supplier. Appeal allowed - decided in favor of appellant.
|