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2016 (10) TMI 822 - CESTAT AHMEDABADCENVAT credit - fake invoices - suppliers found to be non-existing - Extended period of limitation - suppression of facts - Held that: - reliance placed on the decision of M/s Vrindavan Dyeing Mills (P) Ltd, Shri Shyam Sunder Dhanawat Versus Commissioners of Central Excise, Customs and Service Tax-Surat-I [2015 (10) TMI 2199 - CESTAT AHMEDABAD] where it was held that Goods were supplied by various merchant manufacturers for processing, on job charge basis and the goods were supplied to them accompanied with Central Excise invoice. They processed the goods and which were taken by the merchant manufacturers. He also stated that they received job charges for the processing of the grey fabrics. It is categorically stated that they received job charges by cheque from the various merchant manufacturers. It is seen that in 2005, the Central Excise Officers found that the suppliers of the Grey fabrics were not in existence. We find that the Dy Commissioner, C&CE Div IV, Surat by his letter dtd 4.12.2008 in response to query under RTI application had forwarded to copy of the CE Registration Certificate of the suppliers. Thus, it is clearly evident that the suppliers were in existence during the material period. Following the decision the extended period of limitation cannot be invoked - appeal allowed - decided against Revenue.
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