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2023 (9) TMI 16 - HC - Central ExciseFraudulent availment of CENVAT Credit - grey fabrics - fake, bogus and non-existent manufacturers - HELD THAT:- Appreciating the facts in the present case indicate that as in the case of the Prayagraj Dyeing & Printing Mills Pvt. Ltd. [2013 (5) TMI 705 - GUJARAT HIGH COURT], merely because the manufacturers cannot be found at the present, it cannot make the invoices fake or documents fraudulent in the eye of law. Enough material was placed on record by the petitioner to suggest that the invoices were issued by duly registered manufactures and merely because the manufacturer is not available, does not mean that such manufacture who was registered with the central excise did not exist. Once receipt of goods is not disputed by a person taking credit and necessary invoices are issued, the petitioner is entitled to take credit provided he took reasonable steps to ensure by the inputs or the capital goods in respect of which CENVAT credit is taken were accompanied by the documents. Perusal of the impugned order in light of the show cause notice would indicate that the facts of the case on hand were identical to the case of appeals before the Division Bench in case of Prayagraj Dyeing & Printing Mills Pvt. Ltd. [2013 (5) TMI 705 - GUJARAT HIGH COURT] and therefore, it was not open for the respondent authority not to give the benefit of such judgement. Petition allowed.
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