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2020 (1) TMI 760 - AT - Central ExciseCENVAT credit - denial on the ground that the manufacturer are non-existent - HELD THAT:- No investigation have been conducted with the transporters to ascertain the fact whether the transporter has directly supplied the goods to the appellant or not - Moreover, the appellant sought cross-examination of the witnesses whose statements have been relied upon by the Revenue and no such cross-examination was granted. The case has been made out against the appellants on the basis that the manufacturers are not existent. In fact, the appellant has purchased the goods from M/s Shree Mahalaxmi Scrap Trading Co,. a dealer who has issued the proper invoice and same has been accompanying with the goods, the buying manufacturer was not required to ascertain the fact whether the manufacturer is existent or not. Admittedly, nothing adverse has been brought out on record by the Revenue. In that circumstances, Cenvat credit cannot be denied merely on the basis of the presumption that it might be a paper transaction as manufacturer of the scrap are non-existent. Credit allowed - appeal allowed - decided in favor of appellant.
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