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2016 (6) TMI 404 - AT - Central ExciseDenial of credit - transport documents and the check post details raised a serious question regarding the bonafidiness of the transport of duty paid inputs lying in stock at their Gurgaon unit and later transported to the new Bhiwadi unit - Held that:- There is no dispute regarding the raw material account and other statutory records maintained both at Gurgaon unit and Bhiwadi unit. When the licence was surrendered for Gurgaon unit, the officers conducted verification of records regarding input receipt credit availability etc. and finally the surrender of certificate was accepted on 18/2/2008. The truck numbers in the GR forms issued by the transport were apparently not correct. This by itself does not establish the non-transport of goods. The claim of the appellant that the usual practice of the transporters is to indicate some truck numbers as per the initial plan or to get business and later transport the goods through other own vehicles or arranged vehicles. I find that the discrepancy in the truck numbers alone cannot lead to the conclusion of non-transport/non-receipt of duty paid inputs in Bhiwadi unit in the absence of clear evidence regarding improper diversion of the said items. The material receipt record and the statutory records maintained at Bhiwadi cannot be easily discounted. Certain duty paid inputs have in fact been cleared to some buyers as such. There has been no verification to check up the correctness of such transaction. In the absence of any allegation such transactions are to be admitted as correct and supporting the contention of the appellant at least partially. Regarding the stamp on the check post, it is noted that the inter-stage movement of goods have been recognized by the concerned Sales Tax Authorities and the assessment for the material period have been completed factoring the inter-stage movement of the impugned inputs to Bhiwadi unit. The denial of credit is mainly sought to be made on various purported discrepancies in the GR forms, date of invoices and actual receipt of goods in Bhiwadi unit. Though certain enquiries conducted by the Department raised certain suspicion in this case, there is no categorical conclusion to the enquiry through a finding that the duty paid inputs have been diverted to place other than their Bhiwadi unit or the production and other records of Bhiwadi unit do not reflect the correct position. Too many un-filled gaps in the case makes the proceeding before lower Authorities as unsustainable.- Decided in favour of assessee
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