Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (12) TMI 705 - AT - Central ExciseCENVAT credit - fake invoices - receipt of invoices without receipt of goods - the case of the Revenue is that, as the supplier M/s VS who has supplied the goods to the respondent has not received its raw material from the supplier of inputs and it was alleged that M/s VS is not manufactured the goods. Therefore, the invoices issued by M/s VS appears to be fake invoices - Held that: - I have gone through the statement relied on in the show cause notice of the respondent, namely, Shri Bhaiju Thyagarajan, the said statement is not inculpatory, the same cannot be corroborative evidence - no investigation was conducted at the end of the transporters when the vehicle number was entered in the invoices, name of driver etc. whether those vehicles have transported goods, from Jammu Commissionerate to the respondent unit. I do agree with the observations made by the Ld. Commissioner (A) in the impugned order that the short allegation of the Revenue is that the invoices against which the respondent have been availed Cenvat credit appears to be fake. In that circumstances, revenue has failed to prove that respondents have taken Cenvat credit on the strength of fake invoices but, it is only a presumption by the Revenue that the respondent has availed Cenvat credit on the invoices which appears to be fake invoice - in this case the Revenue's allegation is on presumption and assumption basis, therefore it cannot be said the Revenue has made out a case against the respondent with admissible corroborative evidences. Appeal dismissed - decided against Revenue.
|