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2017 (10) TMI 1110 - AT - Central ExciseCENVAT credit - returned goods - Rule 16 of the CER, 2002 - Held that: - Cenvat credit can be availed only when the goods are accompanied by documents evidencing the details of the goods, the duty involved as well as mode of transport with registration number of vehicles. Such details are to be entered in invoice which are stipulated under Rule 11 of the Central Excise Rules, 2002. After these particulars are found to be untrue, it gives rise to irrevocable presumption about the genuineness of goods transported and the documents covered by it. The goods cannot be considered as received by M/s. BEPL in the light of evidence regarding vehicle numbers / GRs. Further, there is nothing on record to indicate that Shri Arvind K Doshi, CEO of M/s. JRPL was instrumental in such activity. Hence, there is no justification for imposing penalty on Shri Doshi, and hence set aside. Appeal allowed in part.
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