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2017 (5) TMI 282 - AT - Central ExciseCENVAT credit - duty paying invoices - forged transport invoices - the vehicle number mentioned in the invoices are not transport vehicle - Held that: - the investigation was conducted in the month of 2/2000 and the goods have been received by the appellant prior to that. No statement of the drivers have been recorded to ascertain the fact that the goods have been transported to the appellant or not. No investigation was conducted at the end of the SDO, Ranjitsagar Dam to ascertain the location of the truck on the said day - the appellants have discharged their burden to prove that they have received the goods in their factory and used in manufacturing of final excisable goods which have been cleared on payment of duty in the absence of any contrary evidence on records, the benefit of doubt goes in favor of the appellant - credit allowed - decided in favor of appellant.
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