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2017 (4) TMI 883 - AT - Central ExciseCENVAT credit - duty paying documents - non receipt of inputs - Held that: - No discrepancy is pointed out by department on the respective dates in the registers maintained by the appellant. The department has also not conducted any investigation with regard to the transportation of goods to the appellant company - Other than mere allegation that some entries were found in the private note book of a third party there is no evidence to prove fraudulent availment of credit - there is no ground to take a different view and also the revenue has miserably failed to establish that appellant has engaged in fraudulent availment of CENVAT credit - appeal allowed - decided in favor of appellant.
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