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2015 (10) TMI 1833 - CESTAT NEW DELHIDenial of CENVAT Credit - Bogus invoices - Invoices received without actual receipt of goods - Held that:- No statement of the supplier with regard to the appellant have been recorded to say that supplier has not supplied goods to the appellant but supplied only invoices. Further no other investigation has been conducted with regard to the appellant by physical taking the stock etc., recording the statement of the supplier or the appellant themselves. In these circumstances, relying on the decision of the Hon’ble High Court of Punjab and Haryana in the case of Talson Mills Store I hold that demand is not sustainable as the High Court has found that revenue is required to hold an independent enquiry against the appellant and only thereafter could an order be passed. - Decided in favour of assessee.
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