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2016 (12) TMI 1113 - CESTAT NEW DELHIDenial of CENVAT credit - forged invoices - Held that: - There has been clear evidence on record that the original importer of the goods namely M/s Sulabh Impex Incorporation, Delhi never imported the goods which had been purportedly received under respective invoices by the manufacturer-appellants viz. Sarda Industrial Enterprises and M/s Bright Metals (I) Pvt. Ltd. It is also on record that original importer M/s Sulabh Impex Incorporation. Delhi is holding IEC code issued by DGFT and this code was being used by certain other importers. In case of present appeals Shri Sunil Kumar Mittal, proprietor of M/s Sulabh Impex Incorporation, Delhi had admitted that they did not import subject goods; only issued Cenvatable invoices and never supplied the goods along with said invoices. These Cenvatable invoices have been instrumental in allowing wrong Cenvat credit claims in favour of manufacturer-appellants. Order-in-Original passed by Asst. Commissioner gives the fact on record, which again clearly prove that factually goods were never received by the manufacturer appellants. Further, there is no question of receipt of such goods, when the said goods were never imported by the importer viz. Sulabh Impex Incorporation, Delhi. Appeal dismissed - decided against appellant.
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