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2017 (3) TMI 1404 - AT - Central ExciseCENVAT credit - forged invoices - the dimension of the materials shown in the delivery challans issued by M/s. Sheetal Steels to the registered dealer did not match with the dimensions specified in the CENVAT invoices issued by the registered dealer to the respondent - Held that: - irregular/offence/lapses if any is on the dealer. However no proceedings have been initiated against the dealer. The respondent has availed credit on the invoices issued by the dealer. The Department has no case that they have not used the materials supplied on the invoices in the production of final products. So also there is no case that respondents did not pay duty on the inputs - if passing on the credit by the dealer was irregular, it is the dealer who has to be proceeded against and not the respondent since the respondent has availed credit on the invoices which have been issued by the dealer - appeal dismissed - decided against Revenue.
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