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2017 (6) TMI 632 - AT - Central ExciseCENVAT credit - fake invoices - it was alleged that AEPL were claiming CENVAT credit by fraudulent means on the basis of invoices against which no goods were actually received by them - Held that: - Bulk of the CENVAT Credit has been availed by AEPL on the basis of the invoices issued by RM. However, RM was required to prove that they have received the goods accompanying the Cenvat Credit invoice which they have failed to establish. Invoice stipulated in Rule 11 of the Central Excise Rules is not only the assessment document but also the transportation document. If the particular statutorily prescribed in the invoice are found to be untrue then the irrebuttable presumption arises about the genuineness of the document and the transaction. CENVAT Credit stands availed by AEPL on the basis of invoices issued by various dealers. In respect of RM, the investigation by Revenue at the end of transporter SSFM has established that no goods moved from Mumbai to RM. The entire supply of RM is shown only to AEPL. Further, most of the vehicles whose numbers are indicated in the invoices of RM have been found to be none existent in the records of transport authorities. Consequently, it is to be held that the particulars given in the invoice regarding the vehicle numbers are untrue which make the entire document as not genuine. The verification with reference to other dealers also have established similar facts with reference to the vehicle numbers. It is very well established that in quasi-judicial proceedings, as in civil cases, the principal to be applied to evaluate the evidence is “preponderance of probabilities”. The standard is whether the proposition is more likely to be true than not true. The evidence brought on record by the Revenue, leads to the conclusion that no goods from the dealers in Mumbai, Bhiwadi and Delhi were received by AEPL. The credit availed by AEPL on the basis of invoices issued by various dealers is not admissible - appeal dismissed - decided against appellant.
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