Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (3) TMI 1049 - AT - Central ExciseCENVAT credit - issuance of invoices without receipt of inputs - fake invoices - Held that: - identical issue has been considered by the Hon'ble High Court of Allahabad in the case of Commissioner of Central Excise & Service Tax Vs. Juhi Alloys Ltd. [2014 (1) TMI 1475 - ALLAHABAD HIGH COURT]. It stands observed by the Hon'ble High Court that in the absence of any alternate source of procurement of raw materials, Revenue’s case of non-receipt of inputs, on the basis of untenable evidence cannot be upheld - appeal dismissed - decided against Revenue.
|