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2019 (7) TMI 897 - AT - Central ExciseCENVAT Credit - the entire case of the Department is made on the basis that the appellant have obtained the invoices for supply of inputs without actual receipt thereof - reliance placed on confessional statement - HELD THAT:- The appellant has obtained the various inputs on which the Cenvat Credit were availed, from the registered dealers, on payment through normal banking channels and the material was transported in their own trucks. The Department has not been able to prove that the inputs required for manufacturing of finished excisable goods were procured from different alternate source. The Department has also accepted the Central Excise Duty on the manufactured excisable goods by the appellant. The reasonable precaution was taken by the appellant in procuring the goods from the registered dealers who were registered with the Department. The penalty imposed on Shri Jugal Kishor, Director of the Appellant Company is also set aside. Appeal allowed - decided in favor of appellant.
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