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 1375 - AT - Central ExciseCENVAT credit - fake documents - it appeared to the department that assessee, DAPL had only procured cenvatable invoices without movement of goods and hence cenvat credit availed on the basis of those documents was inadmissible - non-existence of depot address shown in the invoices - Held that: - it is not the case that SAPL did not have any depot at all in Bangalore, only omission is that though they had changed their depot address, the invoices continued to reflect the earlier address - It is also not in dispute that DAPL had indicated in their books of account and inventory records that they had received the MS ingots against the invoices issued by DAPL. In any allegation that raw material has not been received and there was only paper transaction of invoices for availing cenvat credit, the absence or for that matter, shortage, of raw material in the factory premises is relevant fact to corroborate and support any such allegation. No shortage of inputs is alleged at the time of visit of officers. At the same time, there is also no dispute that DAPL were, in fact, manufacturing and clearing angles and channels after conversion of the MS ingots on payment of duty. When this is so, there has to be some source of supply of raw material. Apart from these unfounded evidences and uncorroborated facts which are the main basis of the SCN, the department has also, to a large extent, relied upon the statements of manufacturers of the appellants - none of these persons whose statements were recorded have been cross examined. The department has not been able to satisfactorily establish the allegations made in the SCN - appeal allowed - decided in favor of appellant.
|