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2020 (2) TMI 185 - AT - Central ExciseCENVAT Credit - duty paying invoices - duty paid invoices issued by registered dealers namely, M/s. Pranav Metal Mart, Nadiad without receipt of goods covered in the said invoices - penalty - HELD THAT:- Though the DGCEI has conducted thorough investigation but that is related to the transportation of goods from Delhi to the registered dealer i.e. M/s. Pranav Metal Mart, Nadiad. Even in the said investigation the only evidence found was that the truck by which the goods were transported from Delhi to Nadiad were carrying some other goods. However, otherwise the movement of vehicle from Delhi to Nadiad is not much in dispute. The appellant have purchased the goods from M/s. Pranav Metal Mart, Nadiad. As regard transaction between the said registered dealer and the present appellant, no discrepancy was found. The investigation did not enquire anything from the appellant and they have not disputed the receipt of goods in their factory, recording the same in the books of accounts and excise records. The use of such goods and the manufacture of final product out of the said input and clearances thereof on payment of duty is not disputed. Entire case was based on the investigation between Delhi importers and the registered dealer i.e. M/s. Pranav Metal Mart - there are no sufficient, tangible and cogent evidences gathered to establish that the appellant have not received the inputs in their factory and fraudulently availed the Cenvat Credit only on the basis of invoice therefore, there are no basis for denial of Cenvat Credit to the appellant. Penalties also set aside. Appeal allowed - decided in favor of appellant.
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