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2018 (11) TMI 1510 - CESTAT CHANDIGARHCENVAT Credit - fake invoices - credit denied on the ground that they have not received the material against the invoices issued by Shiva Metal Traders or M/S V.K enterprise, the second/first stage dealer and penalty has been imposed on the all the appellants - Held that:- The fact which is not in dispute is that no investigation was conducted at the end of manufacturer/buyers to ascertain whether they have received the inputs in question or not - Merely, on the basis of the statement of third party, it has been alleged that the appellants have not received the goods. Moreover, no investigation was conducted with the transporter to ascertain the fact that whether this manufacturer/buyers have received goods in their factory or not? In the absence of these evidence, the Cenvat credit cannot be denied to the manufacturer/buyers, namely, M/s Gupta Metal Sheets Pvt. Ltd. and M/s Agrawal Metal works Pvt. Ltd. - credit allowed. Penalty - Held that:- These dealers have failed to establish that they have received the goods against the Cenvatable invoices issued by M/s Annpurna Impex Pvt. Ltd. In that circumstances, penalty on first stage/second stage dealer is rightly imposed by the adjudicating authority or the authorities below - penalty imposed on first stage dealer and second stage dealer, namely, M/s Shiva Metal Traders and M/s V.K. Enterprises are confirmed. Appeal allowed in part.
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