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2009 (7) TMI 581 - AT - Central ExciseCenvat Credit-Documents for availing credits- The appellant is engaged in the manufacture of excisable goods falling. They purchased capital goods from one registered dealer M/s. Nerka Chemicals Pvt. Ltd. under the cover of Central excise invoices issued by the said dealer and availed credit. The said dealer, in turn had purchased the goods from the manufacturer M/s. N.H. Harsora Pvt. Ltd. As a result of investigations conducted by DGCEI, it was found that the Central Excise invoices issued by M/s. N.H. Harsora Pvt. Ltd. were fake and no duty stands paid by the said manufacturer on the capital goods cleared by him. In view of the above, proceedings were initiated against the present appellant for denial of Modvat credit to them. Held that- In any case it stands contended before me that the original manufacturer has subsequently paid the duty, in which case the benefit of credit cannot be denied to the appellant and penalty cannot be imposed upon him, set aside the impugned order and allow the appeal with consequential relief to the appellant.
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