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2018 (1) TMI 354 - AT - Central ExciseCENVAT credit - duty paying invoices - it was alleged that invoices was in respect of HR Trimming issued by Jindal Iron & Steel Co. Ltd., whereas the goods covered under the said invoices transported and delivered to Viramgam, Gujarat based parties - Held that: - though the invoice in respect of HR Trimming was issue by Jindal Iron & Steel Co. Ltd. on which the appellant availed the cenvat credit but in none of the statements of transporter or boker, the name of the present appellant was indicated regarding the diversion of the goods to the Gujarat based parties - The statement of Shri Vshal Bhushan director of the appellant company is exculpatory, he has not admitted the non receipt of the goods, rather he stated that the appellant company purchased the HR Trimming from JISCO. Unless the evidence against the appellant is brought on record, the case of alleged wrong availment of cenvat credit cannot be established. Appellants are legally entitled for cenvat credit on the invoice issued by JISCO - appeal allowed - decided in favor of appellant.
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