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2018 (3) TMI 609 - CESTAT MUMBAICENVAT credit - case of the department is that the respondents have availed Cenvat credit in respect of 800 invoices allegedly without receipt of the goods - Cenvat credit was proposed to be denied on the RTO report, Octroi report. Held that: - The RTO report in respect of only 13 invoices therefore same cannot be used to deny cenvat credit in respect of 800 invoices - RTO report alone cannot be relied upon for denial of the credit. The Octroi report also not conclusive as most of the consignments were procured locally which in any case will not find place in the Octroi records. Other than these material which are not conclusive there is nothing on record to show that the appellant have not received the inputs. Appeal dismissed - decided against Revenue.
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