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2018 (12) TMI 781 - AT - Central ExciseCENVAT Credit - inputs - there was variation in the product description in the dealers invoice and the Material Inward Notes (MIN) maintained by the appellant - Held that:- There is no different central excise duty with regard to CI borings and waste and scrap (other). On such score, I cannot find any reason for the appellant to have any intention to avail fraudulent credit. The very variation in the description of the goods in the dealers invoice as well as the material inward notes cannot be a ground for alleging that the appellant has availed fraudulent credit. There is no allegation with respect to the difference in quantity of the goods received. It is only with regard to the variation in the description of the goods in the dealers invoice. Demand cannot sustain - appeal allowed - decided in favor of appellant.
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