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2015 (6) TMI 618 - AT - Central ExciseCENVAT Credit - Whether certain inputs sent to the job workers were properly used or not - held that:- It is observed from the statement dated 27.1.2005 of Shri Sanjay S Mardia of M/s Nissan Copper Pvt Ltd that they are the job worker of the main appellant. He answered to question No. 14 of this statement that several consignments of inputs were received by the job worker and returned to the appellant after job work completion. Job worker has also received payments for the job work done though cheques. Further cross examination of the transporters was not allowed by the Adjudicating Authority. In the present factual matrix there is a conflict in the oral statement of the transporter and the other documentary evidence produced by the appellant. - in a situation where there is a conflict between the oral evidence and the documentary evidence then preference is required to be given to the documentary evidence which has been done by the appellant in the form of delivery challans and accounting for the goods received for their job worker in the statutory records. Further, only evidence against the appellant is in the form of oral statement of the transporter which cannot be relied upon, when no cross examination of the witness was provided to the appellants in view of their request made before the lower authorities. - Cenvat Credit was correctly availed by the main appellant - Decided in favour of assessee.
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