Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (10) TMI 652 - CESTAT CHANDIGARHCENVAT credit - search of premises - whether denial of CENVAT credit justified on the ground that respondents received only the cevatable invoices without receiving the goods in question? - allegation based on the statement of certain drivers/transporter - Held that: - The said statements of drivers has been controverted by the respondent by producing various vouchers which certified that the respondent have received the inputs but in specific instances like vehicle no. HR-38N-1285 and HR-38M-2282 due to the truck being refrigerator, input not transported - denial was confirmed to M/s Novice Polymer. For vehicle no. RJ14-1G-7077, that vehicle was carrying the goods from Yamuna Nagar to Jaipur through Harsh Roadlines, Yamuna Nagar who has brought GR issued by Harsh Roadlines as a evidence for movement of the vehicle. The said GR has not been controverted by the respondent with any tangible evidence - the cenvat credit denied. For vehicle no. DL 1M-1360, the vehicle is a dumper which can only be used for lifting debris, inputs not transported - credit rightly denied. In the case of Airvision India Pvt. Ltd., no contrary evidence produced - cenvat credit cannot be denied to Airvision India Pvt. Ltd.. CENVAT credit denied to M/s Novice Polymers and CENVAT credit to M/s Airvision India Pvt. Ltd. allowed. Appeal allowed - decided partly in favor of appellant.
|