Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 690 - AT - Central ExciseCENVAT credit - fake invoices - It was alleged that the appellant did not receive the goods but have taken Cenvat credit on the strength of invoices without receipt of goods - Held that: - the Central Excise Officers did not carry out any investigation at the end of M/s Shanker Traders - it is not conclusively established that the appellant did not receive the inputs - the SCN dated 20/04/2012 is not sustainable - appeal allowed - decided in favor of appellant.
|