Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 637 - AT - Central ExciseCENVATCredit - fake invoices - no actual supply of goods - case of Revenue is that appellant could not prove the transportation of the goods to the appellant - Held that:- The entire case is based on one statement of transporter, that too in respect of one consignment between the manufacturer M/s Tribhuvan Industries Pvt. Ltd. and M/s Good Luck Empire - As regard statement of the director of the appellant’s company, there is no admission regarding wrong availment of credit without receipt of the goods - There is no investigation carried out by the investigating agency, on the further transportation of goods from the first stage dealer to the appellant. Regarding consignment note since the service tax on transportation was paid by the appellant that itself establish the transportation of the goods. Merely because consignment note was not produced, it cannot be said that the goods were not transported. Since the entire case is on the basis of one transaction between the manufacturer and the first stage dealer which is not relevant with the appellant, any evidence of that transaction cannot be used against the appellant, particularly, when no tangible evidence was unearthed in the transaction between the dealer M/s Good Luck Empire and the appellant - The payment for the supplies was made through cheques which were recorded in the ledger of both M/s Good Luck Empire and the appellant. The receipts of inputs were entered in the Cenvat registers such as RG23A Part I and Part II. Despite the visit of the officers to the appellant’s factory, no discrepancy was noticed. There is no reason to deny the Cenvat Credit. The only the evidence which is not related to the appellant is the statement of the transporter which is not respect of the transportation of the goods to the appellant cannot be used against the appellant. Credit allowed - appeal allowed - decided in favor of appellant.
|