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2019 (4) TMI 163 - AT - Central ExciseClandestine removal - shortage of goods - wire rods - demand on the ground that the consignments of the goods against which the appellant has availed credit were not found entered in the record of Information Collection Centres set up by the Punjab Govt. for transportation of the vehicles - Held that:- The main reason to issuance of the show cause notices to denial of the cenvat credit to the assessee is that the transport vehicles are not entered at ICCs, therefore, it was alleged that the assessee has not received the inputs. In some cases, suppliers have admitted that they have not supplied the goods. Moreover, some of the vehicles found non existence and not capable of transportation of goods are other than tankers. The credit sought to be denied on the basis of GRs issued by M/s.APPL, we find that as the transportation arranged by M/s.APPL i.e. M/s.Amrit Roadlines and the invoices bearing the same number, therefore, on this ground, the credit cannot be denied. In that circumstance, the assessee is required to be a chance to produce the invoices with supporting evidence for availment of credit. Appeal disposed off.
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