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 966 - AT - Central ExciseClandestine removal - shortage of stock - expendable polystyrene - Held that: - the issue is no more res-integra and has been settled by the Hon’ble High Court of Allahabad in the case of Commr. Vs. Minakshi Castings [2011 (8) TMI 896 - ALLAHABAD HIGH COURT] laying down that mere shortages, in the absence of any corroborative evidence, cannot lead to findings of the clandestine removal - demand in the present case is only based upon the shortages and cannot be upheld. CENVAT credit - duty paying documents - denial on the ground that input supplier was not having complete machineries to manufacture the goods - Held that: - the appellants have taken a categorical stand that the invoices in question contained the duty paying particulars and the consideration for the goods, was paid to the supplier by Account Payee Cheque. There is also no other alternative source of the procurement of raw materials shown by the Revenue, in which case, denial of credit was not justified. Appeal allowed in toto.
|