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2020 (7) TMI 182 - AT - Central ExciseCENVAT Credit - duty paying documents - credit denied on the ground that the appellants have received only cenvatable invoices and not the goods - HELD THAT:- Considering the fact that similar investigation has been conducted by the DGCEI against Shri Amit Gupta and show cause notices were issued to the recipients of goods against whom the invoices were issued by Shri Amit Gupta to various firms, one such firm M/s. Unnati Alloys Pvt. Ltd. Neither cross examination of Shri Amit Gupta nor Shri Amit Gupta was made party to the show cause notice which shows that the investigation conducted against the appellant is not proper. Moreover, the transporters were also not examined at all nor made party to the show cause notice. The benefit of doubt goes in favour of the appellants that they have received the goods against cenvatable invoices issued by M/s. Unnati Alloys Pvt. Ltd., in question and made payment through account payee cheque. The goods received by the appellant for manufacturing of goods, which has been cleared on payment of duty - Cenvat credit allowed to the appellants - also the show cause notices are not required to the issued to the appellants. Appeal allowed - decided in favor of appellant.
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