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2016 (9) TMI 575 - AT - Central ExciseCenvat credit - appellant has not received the goods in truck - vehicle number in question is not capable to carry such the goods - revenue has sought verification report, with regard to the vehicles number from the DTO office but the same have not been placed on record - Held that:- the appellant has produced all the documents pertain into transportation of said goods from M/s SAIL to their factory and same has not been controverted by the Revenue with positive evidence. In these circumstances, the evidence produced by the appellant are having evidential value, therefore, I hold that the allegation made by the Revenue against the appellant are merely on assumption and presumption without producing any evidence or record. - Decided in favour of appellant
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