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2018 (11) TMI 961 - AT - Central ExciseCENVAT Credit - fake invoices - non-receipt of inputs - the entire case of the Revenue rests upon the missing quality control reports - Held that:- Undisputedly the statements of the Quality Control Engineer, appellants’ director as also of various dealers recorded during the course of investigations are exculpatory statements and there is no admission of non receipt of raw material by any of the deponents. Merely because some of the inspection reports are missing from the records, does not lead to inevitable conclusion that the raw materials were not received by the appellants. The appellants have also given explanation to the missing freight documents by contending that in some cases the raw material was received on FOR basis and the freight payments were made by the dealers, whereas in some cases the freight may be paid by the director himself from his own pocket. The onus to establish the allegation is upon the Revenue and is required to be discharged by production of positive and tangible evidences. The missing quality control reports may lead to some doubt requiring further verification and investigation, which the Revenue has indeed done - The result of the investigations conducted by the Revenue does not advance their case inasmuch as all the deponents have repeatedly contended that the raw materials were received by them and were put to use. The entire case of the Revenue is based upon assumption and presumption and there is no evidence to substantiate their allegation that the raw materials were not received by the assessee - The said issue stands considered by the Tribunal in the number of cases and it stands held that the Revenue is required to prove beyond doubt non receipt of the inputs - Appeal allowed - decided in favor of appellant.
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