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2017 (12) TMI 1088 - AT - Central ExcisePenalties - CENVAT credit - fictitious supplier - job-work - Held that: - the supplier on record did not exist and that appellant had availed credit on receipt of goods that were not supported by documents prescribed as evidence of payment of duty - At the same time, while the invoices may have been found to fake, there is no evidence that goods have not been received or that they have in anyway infringed the law to render them liable for confiscation. The appellant has also made good the credit wrongly availed. Their contention that there is no evidence of any attempt on their part to evade duty cannot be disregarded - Penalties set aside - appeal allowed.
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