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2017 (9) TMI 606 - CESTAT MUMBAICENVAT credit - ingots purchased from a dealer - duty paying documents - Held that: - In the ordinary course of circumstances, where a proper invoice is produced and proof of payment along with gate register and Form 4 is presented the receipt of the goods is not challenged by the revenue - In the instant case, The appellant have not produced any document whatsoever like gate register, LR, Transport document or any other regarding in terms of Rule 9(5) to establish that the goods were indeed receipt in the factory and used in the manufacture of finished goods. In such circumstances, revenue has every right to question the actual receipt of goods and in terms of Rule 9(5) of CCR, the burden of proof regarding admissibility lies on the manufacturer - appeal dismissed - decided against appellant.
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