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2017 (3) TMI 929 - AT - Central ExciseCENVAT credit - fake invoices - denial on the premise that the dealer M/s S.K. Garg & Sons who has supplied the goods to the respondent is non existence and he has merely issued invoice not the goods - Held that: - no investigation conducted at the end of manufacturer/supplier or the transporter to reveal the truth whether manufacturer/supplier has supplied the goods in question to M/s S.K. Garg & Sons or the transporter has transported the goods to the premises of the respondents which is vital evidence to reveal the truth - it cannot be alleged against the respondents that they have received the invoices and not the goods merely on the ground that there was not storage facility specifically when the landlord made a statement that the godown was let out to the dealer - in the absence of any investigation at the end of manufacturer/supplier or the transporter, the cenvat credit cannot be denied to the respondents - appeal dismissed - decided against Revenue.
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