Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2023 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (1) TMI 589 - AT - Central ExciseCENVAT Credit - credit availed on the strength of purchase invoices received without receipts of the inputs in their factory premises - HELD THAT:- The issue involved in present case is decided in the case of SHAH FOILS LIMITED, SHRI KARTIK R SHAH, SHRI RAMESH M SHAH VERSUS C.C.E. & S.T. -SURAT-I, II, RAJKOT, AHMEDABAD-III [2019 (1) TMI 1162 - CESTAT AHMEDABAD] where it was held that The goods were handed over to the parties/ brokers from Vasai godwn by M/s SFPL and the Appellants had no role to play in such delivery of goods. There is no evidence at the Appellant’s end that they issued any invoice without delivery of goods, the contention of the revenue that the Appellant issued invoice without actual clearance of goods is not sustainable. Reliance also placed in the case of SUNRISE STAINLESS P LTD VERSUS C.C.E. & S.T. -AHMEDABAD-III [2019 (12) TMI 280 - CESTAT AHMEDABAD] where it was held that In the facts of the present case there is no dispute that the documents/records recovered solely from third parties, statements of third parties whose cross examination was not allowed despite it is mandatory under section 9D of CEA, 1944, no incriminating documents recovered from the Appellant SSSPL, no excess/short stock of raw material or finished goods were found; no excess electricity consumption was proved, no evidence of any cash receipt or it’s seizure, no excess raw material consumption was found - thus, the clandestine removal without any evidence as narrated above cannot be established. Thus, the entire matter needs to be re-considered in the light of above decisions - the impugned order is set aside - matter remanded to the adjudicating authority to pass a de novo order after considering the above judgments - appeals are allowed by way of remand to the adjudicating authority.
|