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2017 (4) TMI 422 - AT - Central ExciseCENVAT credit - duty paying documents - denial on the ground that M/s. AMC had altered the description of goods from Brass Circles and Brass Strips to Brass Sheets on its invoices and thus, had passed on inadmissible cenvat credit to the appellant - Held that: - no proper investigation was conducted in the factory of the appellant to ascertain whether the disputed goods were received and utilized for the intended purpose. Rather, the statement recorded from the Director of the appellant company revels that the goods namely, Brass Sheets received under the cover of invoices were used/utilized for manufacture of the final product. No where in this statement, it has been mentioned that the appellant had not received Brass Sheets under the cover of Central Excise invoices from the register dealers M/s. AMC. Thus, in absence of any specific investigation to show non-receipt of goods by the appellant, cenvat demand confirmed against the appellant cannot be sustained - credit allowed - appeal allowed - decided in favor of appellant.
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