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2019 (1) TMI 1160 - CESTAT CHANDIGARHCENVAT Credit - fake invoices - credit sought to be denied on the ground that the appellant namely M/s Vardhman Strips Pvt Ltd Unit-II has received only invoices and not the goods as per the investigation conducted by DGCEI in the case of one Sh. Amit Gupta - Held that:- In this case, Sh. Amit Gupta has issued the invoices to M/s Godawari Enterprises and M/s North Star Industries Pvt Ltd, who further issued the invoices to the appellant, but these suppliers in their statements have stated that they have supplied the goods along with invoices. In these circumstances, without investigating the matter along with the transporters, whether they have supplied the goods to the appellant M/s Vardhman Strips Pvt Ltd, the department cannot deny the Cenvat credit. Admittedly, there is no discrepancy was found in the invoices issued to M/s Vardhman Strips Pvt Ltd. In these circumstances, the Cenvat credit cannot be denied without any contrary evidence on record that the goods have not received by M/s Vardhman Strips Pvt Ltd. Appeal allowed - decided in favor of appellant.
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