Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2006 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2006 (11) TMI 282 - GUJARAT HIGH COURTCenvat/Modvat - documents for availing credit - Rule 57E of erstwhile central Excise Rule, 1944 can not be invoked unless goods removed by way of fraud, collusion and willful mis-statement or suppression of facts. Held that - No finding or discussion in impugned order of Tribunal regarding illicit removal of goods from warehouse. Rule 57E not invocable. No case made out for admission, appeal dismissed.
|