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2017 (11) TMI 826 - AT - Central ExciseCENVAT credit - fake invoices - Held that: - There is no dispute about the fact that the payments for the inputs were made by the appellant by way of cheques. It is also not the Revenue s case that the consideration, which flows to M/s. M.K.Industries, stands received back by the appellant subsequently. As rightly observed by the Commissioner(Appeals), there is also no evidence indicating any alternative source of procurement of inputs in question. Admittedly the appellant s final product cannot be manufactured out of vacuum and requires inputs. If according to Revenue inputs were not received by the appellant, I really fail to understand as to how the appellant had manufactured their final product, which stand cleared on payment of duty. The Tribunal came to a finding that the assessee in fact had received the goods covered under the disputed invoices in as much as Revenue has not brought any tangible evidence to prove non-receipt of the goods by the respondent. The invoices issued by M/s.M.K.Steels, on the basis of which they have availed the credit were not valid documents for availing the credit. As such it seems that the said order was passed in the light of concession made by the appellant and has no relevance in the present case. Appeal dismissed - decided against Revenue.
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