Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (10) TMI 279 - CESTAT MUMBAICENVAT credit - duty paying invoices - Bogus invoices - it was alleged that the appellants have not received the inputs and the evidence for that is in the shape of vehicle numbers of which the goods have been claimed to have been received - Held that: - On perusal of the list of vehicles shown in Annexure-A to the SCN clearly shows that some of the vehicles are incapable of carrying such scraps. There are vehicles in the nature of two wheelers like, motor cycles, luna TFR or scooty. There are also tankers in which such scraps cannot be carried - Rule 9 (5) of the Cenvat Credit Rules puts the onus of establishing that the goods are received in the factory of the person taken credit - In these circumstances, when the revenue has clearly shown that the vehicles in which the goods are alleged to have been transported are incapable of carrying such material then the Revenue has discharged its liability and onus is on the person taking credit. The impugned orders wrongly puts onus of establishing non-receipt of inputs on the Revenue - the impugned order has failed to examine the said issue properly - matter is remanded to the Commissioner (Appeals) to decide the issue afresh.
|