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2017 (4) TMI 279 - AT - Central ExciseCENVAT credit - the case of appellant is that without bringing any positive evidence on record for diversition of the goods GP sheets and procurement of HR/CR sheets, the impugned orders, denying CENVAT credit are not sustainable - Held that: - identical issue decided in the case of Silence Auto [2014 (6) TMI 306 - CESTAT NEW DELHI] wherein this Tribunal has held that the adjudications are made against the appellants on the basis of surmises and conjectures without any corroborative evidence therefore, the demand is not sustainable - In view of these observations, the credit on GP sheets cannot be denied to the appellants without corroborative evidence - appeal allowed - decided in favor of appellant.
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