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2019 (1) TMI 171 - AT - Central ExciseCENVAT Credit - duty paying invoices - denial of credit availed on the basis of supplementary invoices issued by the manufacturer - Held that:- Suppression being altogether contradictory to confusion cannot be made applicable in the given circumstances, unless and until there is some apparent positive act of the appellant on the record. Mere failure of ascertaining about the exclusion part of Rule 9 (1) (b) cannot be held to be the act of suppression or collusion on part of the appellant. Above all, the supplementary invoices have been issued by the Coal Companies, which are the undertakings of the Government of India, there can be no presumption, unless rebutted, of any alleged suppression or collusion - credit allowed - appeal allowed - decided in favor of appellant.
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