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2018 (9) TMI 1494 - AT - Central ExciseCENVAT Credit - fake invoices - denial of credit of Unit-I on the ground that they have taken credit on the basis invoices without receiving PTY (Polyester (Filament) Texturised Yarn) - Held that:- It cannot be said that the Unit-I has received invoices and not the goods, when it is a fact on record that PTY was sent by Unit-I to the job worker for fabrication of cloth/garments - Another allegation made by the Revenue for the duty on PTY paid less and therefore Unit-II cleared PY in the guise of PTY. Due to variation in the value of goods, the duty was worked out on which credit has been availed less than the duty paid on PTY, therefore this allegation is not sustainable - demand do not sustain. Clandestine removal - it was alleged that Unit-II has clandestine cleared the goods without payment of duty - Held that:- The duty on account of clandestine clearance of PTY of 4015.25 Kg of ₹ 3,11,785/- is payable by the appellant-assessee to the tune of ₹ 25,442/- as the appellant has failed to produce any invoice on record - demand confirmed. Appeal allowed in part.
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