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2019 (5) TMI 1512 - CESTAT CHANDIGARHCENVAT Credit - duty paying documents - fake invoices - case of the Revenue is that as Shri Amit Gupta has admitted that he has created fictitious firms to issue Cenvatable invoices without accompanying goods - HELD THAT:- On the same investigation, several cases have been adjudicated by this Tribunal and in this case also facts emerges that the supplier of goods as well as the appellants have admitted that they received the goods against the invoices in question which were used in manufacture of final goods which were cleared on payment of duty, now burden cast on the Revenue that if the appellants have not received the goods against the invoices in question that from where the appellants have procured those inputs. In terms of Rule 9(2) of Cenvat Credit Rules, 2004, the appellant has taken proper care to examine the invoice against which they have received the goods. It is not the duty of the appellant to know about the manufacturer of the goods when invoice contains all the details in terms of Rule 9(2) of CENVAT Credit Rules, 2004 - without investigating the allegation non receipt of input by the appellant is not sustainable and benefit of doubt goes in favor of the appellants. Credit allowed - appeal allowed - decided in favor of appellant.
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