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2017 (4) TMI 432 - AT - Central ExciseCENVAT credit - fake invoices - it is alleged that the appellant has not received the goods physically and have received only the invoices on the strength of the appellant taken the cenvat credit - Held that: - the invoices issued by the dealer shows the address of the manufacturer supplier who has not been investigated at all. Moreover, the transporter vehicle number is also mentioned on the invoices but either transporter is found non existence or transporter did not come forward for verifying the facts. The Revenue has not made any effort to find out the transporter and to ascertain the true facts whether the goods have been transported to the appellant or not. In the absence of any corroborative evidence in support of the statement made by the supplier (dealer), the cenvat credit cannot be denied to the appellant in the light of the decision in the case M/s ANG Metal Recycling Pvt. Ltd. [2016 (6) TMI 271 - CESTAT CHANDIGARH] - as no corroborative evidence produced by the Revenue, therefore, the cenvat credit cannot be denied to the appellant - appeal allowed - decided in favor of assessee.
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