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2018 (2) TMI 1245 - AT - Central ExciseCENVAT credit - denial on the ground that M/s Sulabh Impex Incorporation has not supplied the goods to the appellant - Held that: - in this case, no investigation was conducted at the end of the appellant to verify the stocks. Moreover, Revenue failed to establish the fact that from where the raw material were purchased by the appellant if the goods in question has not been received by the appellant. Further, the appellant was due diligent while receiving the goods as there was no discrepancy in the invoice and the same has not been alleged by the Revenue. During the course of investigation, the appellant themselves has made a statement that they have received the goods and same has been used in manufacture of final product. Thereafter, no further investigation was conducted by the Revenue to establish the fact the appellant has not received the goods. In that circumstances, benefit of doubt goes in favour of the appellant. Appeal allowed - decided in favor of appellant.
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