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2016 (9) TMI 181 - AT - Central ExciseCenvat credit - procurement of scrap - availed inadmissible Cenvat credit - getting invoices without receiving the goods in the factory premises with the aid of other noticees - Held that:- it is found that the investigation proceedings, modus operandi and players involved were mostly common. From the order dated 26.6.2005, it is also found that the allegations and the defense of the various appellants are also the same. Therefore, by following the decision of division Bench of this Tribunal in case of Amar Ispat Pvt. Ltd. [2015 (11) TMI 373 - CESTAT MUMBAI], the Cenvat crdit is not admissible. - Decided against the appellant
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