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2020 (1) TMI 673 - AT - Central ExciseCENVAT Credit - allegation that credit on the invoices issued by M/s Laxmi Dye Chem and M/s Harshlaxmi Chemisolv without receipt of inputs - reliance placed on statements and evidences - case of appellant is that the whole case has been made against them on the basis of documents alleged to have been seized from third party and statements of various parties without extending investigation of persons to whom the goods were actually alleged to be sold. HELD THAT:- The allegations of non receipt of goods alongwith the invoices by both the Appellants from M/s Laxmi Dyechem and M/s Harshlaxmi Chemosolv are based upon the diary/ norte books seized from said two concerns. Further the statements of authorised persons of said two concerns as well as authorised persons of the Appellant concerns have also been relied upon to show that no inputs were received by them. In case of M/s Yahska Polymers, the statement of transporter has also been relied upon to show that no goods were consigned to M/s Yahska - However no investigations has been conducted to ascertain from the parties to whom the inputs were allegedly actually sold by M/s Laxmi Dyechem and M/s Harshlaxmi Chemisolv to ascertain the actual position - The SCN is absolutely silent about the investigation at the end of alleged actual recipients who allegedly received the goods without cover of invoice. Also, in absence of investigation at the end of actual recipients, the allegation of availing credit by the Appellants only on the basis of invoice without actual receipt of goods cannot be allowed to sustain. There are no reason to demand and recover Cenvat credit from both the Appellants - appeal allowed - decided in favor of appellant.
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