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2017 (12) TMI 1240 - AT - Central ExciseCENVAT credit - duty paying documents - it was alleged that the invoices, accompanying the inputs and the Cenvat showed therein is doubtful and/or fraudulent - Held that: - the issue is squarely covered by the decision in the case of The Commissioner of Central Excise Customs & Service Tax Versus M/s. Juhi Alloys Ltd., Anil Kumar Shukla [2014 (1) TMI 1475 - ALLAHABAD HIGH COURT] - Similar to the facts of Juhi Alloys Ltd., appellant M/s RSIL have also lead evidence of usage of road permits (under sales tax law) i.e. for transportation of goods. The road permits are pre-authenticated documents issued by the Trade Tax Department and assessee is required to maintain proper records of their usage. The appellant also filed road permit issued by to M/s M. K. Steels Pvt. Ltd for transport of MS Ingots in question. Further, the appellants have lead evidence that payment for the purchase of the input was made by cheque. It was held in the case of Juhi Alloys Ltd that The assessee, was found to have duly acted with all reasonable diligence in its dealings with the first stage dealer, and the credit was allowed - following the same, credit allowed - appeal allowed - decided in favor of Revenue.
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