Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (1) TMI 350 - AT - Central ExciseCENVAT credit - input PVC Resin - credit availed without receipt of goods - case of appellant is that the SCN was issued on the basis of investigation of the input manufacturer M/s. KPIPL and statement of transporters - Held that: - It appears that the Central Excise officers recorded the statements of two employees and Director of the appellant company, who stated that they received the goods in their factory. At this stage, the investigating officer should have examined the records and documents including Cenvat accounts and not merely relied on the statement of the third party - denial of cenvat credit and imposition of penalty are not justified - appeal allowed - decided in favor of appellant.
|