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2016 (11) TMI 1279 - AT - Central ExciseCENVAT credit - bogus registered dealers - Held that: - the department sought to deny Cenvat Credit to the appellants on the basis of fact that the registered dealer from whom the goods have been procured by the appellants found to be non-existent. It is not the case of the Department hat appellants have not received the goods. In fact, no investigation has been conducted at the end of the appellants to ascertain they have received the goods or not. Revenue has not made any investigation at the end of the manufacturer supplier of the goods. No investigation was conducted at the transporter of the goods or at the premises of the appellants to reveal the truth. No cross examination of the registered dealer was granted to the appellants to reveal the truth. In these circumstances, Cenvat Credit cannot be denied to the appellants on the basis of deficient investigation - appeal allowed - decided in favor of appellant.
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