Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (3) TMI 546 - AT - Central ExciseCENVAT credit - demand on the ground that respondent have not received the material and they have only received the invoices and availed fraudulent credit - entire case of the department was made out against the respondent is only on the basis of RTO report, according to which in some of the vehicles it was found that the said vehicles are not capable of transporting the goods - Held that: - there is no concrete evidence by which it can be established that the goods were not received by the respondent - supplies made by M/s. Ravi Steel to the Respondent is undisputed and respondent has received the scrap from M/s. Ravi Steel Industries and payments towards said supplies was made through cheques/RTGS and same has been recorded in the ledger account of M/s. Ravi Steel Industries, Nagpur. It is established that respondent company has received the M.S. scrap, hence credit cannot be denied - appeal dismissed - decided against Revenue.
|