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2019 (4) TMI 471 - AT - Central ExciseCENVAT Credit - fake invoices - credit availed without actual receipt of goods - Held that:- The documentary evidence on record in the form of the current account books statements, shows that zinc ingots were duly received into appellants' factory as the receipt has duly been recorded in the said statement - also the statement of Shri Amit Gupta has not been fully considered by the adjudicating authority. The subsequent part thereof reveals that all the Cheques drawn in the name of supplier of inputs have been en-cashed by the supplier and thus the fact that the financial transaction stands duly completed/ has miserably been ignored by the adjudicating authority below. The Department has failed to produce any other document to falsify the said GR. No doubt, the Department is not supposed to establish a fact with mathematical precision, as has been impressed upon by the adjudicating authority below, but simultaneously the onus to falsify the document of the appellant still rests upon the Department and the adjudication cannot be decided merely based on the presumptions. It is also apparent from the record that appellants have purchased the goods from the registered dealer. When it is so, then it is the liability of the Department to make an enquiry about the genuineness of the supplier. No such enquiry is apparent on record - Once there is no evidence for the alleged availment of irregular credit, and for cenvatable invoice allegedly being bogus, per contra the evidence reflects the regular purchase of goods under proper invoices with the payment of appropriate amount of Central Excise Duty, there remains no genuine and legal basis for holding the alleged suppression or misrepresentation of the facts on the part of the appellant that too with an intention to evade payment of duty. Credit allowed - appeal allowed - decided in favor of appellant.
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