Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (2) TMI 347 - CESTAT NEW DELHIDenial of MODVAT Credit - Imposition of penalty - Inputs had been cleared twice in the same truck under two different invoices and the time of preparation/removal varied from 5 to 10 minutes during which period - Held that:- adjudicating authority could have verified from the jurisdictional Range office of supplier whether they have paid duty or not. The supplier have not been issued any show cause notice that they have not paid duty and this proves that duty has been paid on the said goods as received by the appellant. Further the appellant had made running payments to the supplier through Cheques/ Demand Drafts against the inputs received from said suppliers. Revenue in their memo of appeal have not been able to effectively rebut the above finding of the Commissioner (Appeals) except to show the invoices were made at a time gap of 5 to 15 minutes. As rightly held by Commissioner (Appeals), the goods involved in all these invoices can be transported in one truck load and there being no other evidence on record, the said fact cannot be adopted in prejudice to the assessee's case - Decided against Revenue.
|