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2016 (12) TMI 1378 - AT - Central ExciseCENVAT credit - irregular availment - credit on invoices form certain dealer without receiving the goods - Held that: - On the identical facts and under same investigation in many other cases, demands were confirmed. On comparison with these cases disposed of by this Tribunal in particular Amar Ispat Pvt Ltd [2015 (11) TMI 373 - CESTAT MUMBAI], the facts, evidences and modus operandi of the appellants as well as in case of Amar Ispat Pvt Ltd are same therefore this case also can be decided only on the basis of decisions in above referred case - This Tribunal in case of Amar Ispat Pvt Ltd has considered all common facts and evidences and came to conclusion that it was case of fraudulent passing of Cenvat credit without receipt of input by the beneficiary - In the case of Amar Ispat Pvt Ltd decision important fact has been established that all the invoices issued by M/s. Jindal Iron & Steel Co. Ltd were issued in respect of scrap and addressed to the MITC Rolling Mills Pvt Ltd but goods were delivered to Viramgam based parties, are fake and without receipt and supply of the material. Thus appellant have availed fraudulent Cenvat credit. The appellant have availed Cenvat credit fraudulently without receipt of the goods - appeal dismissed - decided against assessee.
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