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2018 (1) TMI 478 - AT - Central ExciseCENVAT credit - duty paying documents - fake and parallel invoices - scope of SCN - Held that: - The first appellate authority clearly records that the instant show cause notice dated 2.9.2013 which has been adjudicated by the lower authority and in appeal before him was in respect of disallowance of cenvat credit on the ground that the respondent No.1, Nilesh Steel & Alloys Pvt. Ltd., had not received the goods in the factory premises - the factual position as to confirmation of duty liability of Ravi Steel Industries is not controverted by the Revenue in the grounds of appeal. Appeal dismissed - decided against Revenue.
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