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2015 (10) TMI 960 - AT - Central ExciseDenial of CENVAT Credit - Bogus invoices - Issue of invoices without actual receipt of invoices - Held that:- In respect of Date on which M/s. RRB Chemicals obtained registration as registered dealer, the only objection of the Department is that M/s. RRB Chemicals were issuing invoices regarding sale of the G.P. sheets to M/s. AMPL without actually unloading of the goods in their premises and were actually dispatching the goods to M/s. AMPL. In this case also, it is not the case of the Department that M/s. AMPL did not receive the consignments of G.P. sheets covered under the invoices issued by RRB Chemicals. Rather it is the Department's case that M/s. AMPL were receiving the consignments of G.P. sheets directly from ACCIL under the invoices of the RRB Chemicals. When the receipt of the goods by AMPL which are covered under the invoices issued by RRB Chemicals is not denied, it would not be correct to deny the Cenvat credit to M/s. AMPL and impose penalty on them as well as on M/s. RRB Chemicals. - Impugned order is set aside - Decided in favour of assessee.
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