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2018 (4) TMI 290 - AT - Central ExciseCENVAT credit - case of Revenue was that no raw materials were supplied alongwith the invoices - Held that: - Tribunal in the case of Dashmesh Castings Pvt. Ltd. vs. CCE & ST, Chandigarh [2015 (4) TMI 522 - CESTAT NEW DELHI] has observed that the allegation of availment of credit without actually receiving the inputs cannot be upheld without any evidence produced for alternative source of procurement of raw material. It was further observed that receiving and utilization of raw material shown by the assessee, without which production of final product would not have been possible. The evidence produced by the Revenue is not sufficient enough to uphold the charge of nonreceipt of inputs. Appeal dismissed - decided against Revenue.
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