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2016 (1) TMI 844 - AT - Central ExciseCenvat Credit - Genuineness of the transaction not proved - Held that:- The appellant failed to establish through cogent evidences that the materials mentioned in the respective invoices were received and the duty amount mentioned in the said invoices were also paid to the treasury by the input supplier. Now, before me also, the ld.Advocate for the appellant could not place any of these documents except Xerox copy of one demand draft of ₹ 1.00 Lakh drawn in favour of M/s.Three F-Filters (P) Ltd. dated 08.03.2001, without establishing that this amount related to the inputs purchased from M/s.Three F-Filters (P) Ltd., New Delhi during the relevant period and against the disputed invoices. In absence of evidence to rebut the charges labeled in the demand notice, the findings recorded by the authorities below needs no interference. In the result, the order of the ld. Commissioner(Appeals) is upheld and the Appeal is rejected. - Decided against assessee.
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