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2018 (1) TMI 416 - AT - Central ExciseCENVAT Credit taken without receipt of goods - Held that: - the Commissioner (Appeals) has upheld the demand in respect of many invoices where the credit was taken without receipt of goods. This establishes that the respondents were engaged in malpractices - Revenue has been able to establish the evidence of non-existence of transport lines, RTO, banking transactions and missing weighment slips that there was a reason to doubt receipt of goods - the above evidence is sufficient to discharge the burdens of Revenue, especially in the circumstances then the respondent has been caught doing the mischief on some consignments - appeal allowed.
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