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2017 (10) TMI 1051 - ALLAHABAD HIGH COURTCENVAT credit - reasonale care taken before availing credit - Held that: - This finding of fact which was recorded in Commissioner of Central Excise, Customs and Service Tax Vs. Juhi Alloys [2014 (1) TMI 1475 - ALLAHABAD HIGH COURT] by this Court has been agreed by both the counsels that it will apply equally to the case of respondent also - it was held in that case that The goods were demonstrated to have travelled to the premises of the assessee under the cover of Form 31 issued by the Trade Tax Department, and the ledger account as well as the statutory records establish the receipt of the goods. In such a situation, it would be impractical to require the assessee to go behind the records maintained by the first stage dealer - appeal dismissed.
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