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2016 (6) TMI 1012 - AT - Central ExciseCenvat Credit - allegation of non receipt of inputs - investigation was conducted and it was found that number of vehicles mentioned in the invoices issued to the appellants are not capable of for transportation of goods as these vehicles registration numbers are of two wheelers /light motor vehicles. - In fact during the impugned period, the owner of vehicles had transported the goods used fake vehicles number to avoid local taxes to that effect they have produced the newspaper report which admits the during the impugned period, the owner of vehicles had transported the goods used fake vehicle registration number and a drive was launched against those vehicle owners Held that:- the adjudicating authority is required to examine the newspaper report before denial of credit to the appellants. If there is any truth in the newspaper report, the same may be considered as evidence produced by the appellants for receipt of the inputs. Both sides are at liberty to produce the evidence in their favour to reach to real conclusion whether the appellants have received inputs or not. - Matter remanded back.
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