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2016 (5) TMI 778 - AT - Central ExciseDemand of duty alongwith interest and imposition of penalty - Fraudulent availment of modvat credit on GP sheet which was neither an input nor it was used for the manufacture of OE parts - No positive evidence on record for diversion of the goods GP sheets and procurement of HR/CR sheets - Held that:- this Tribunal on identical issue in the case of Silence Auto vs. CCE, Chandigarh [2014 (6) TMI 306 - CESTAT NEW DELHI], wherein this Tribunal has held that the adjudications are made against the appellants on the basis of surmises and conjectures without any corroborative evidence and in the facts and circumstances of the case the demand is not sustainable. Therefore, by following the same, the credit on GP sheets cannot be denied to the appellants without corroborative evidence. - Decided in favour of appellant with consequential relief
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