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2017 (9) TMI 860 - AT - Central ExciseCENVAT credit - duty paying invoices - fake invoices - H.R. Trimmings & other secondary products - Held that: - in the case of Amar Ispat Pvt. Ltd., Sandeep Garg, Mohammad A. Master, Mohsin Hajibhai Memon, Harikrishna B. Soneji, Ram Awatar Agarwal & Diamond Roadways Versus Commissioner of Central Excise, Thane-I [2015 (11) TMI 373 - CESTAT MUMBAI], the facts and evidences and modus operandi in the present case are more or less same in these decisions therefore the ratio of the aforesaid decisions are squarely applicable in the present case, where The appellants could not produce copy of the Gate register, goods receipt note or LR or even any document evidencing payment of freight charges to the driver/transporter in respect of each invoice, and the credit denied - Therefore it is established that the appellant have availed Cenvat credit fraudulently without receipt of the goods. Credit rightly disallowed - appeal dismissed - decided against appellant.
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