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2018 (3) TMI 1235 - AT - Central ExciseCENVAT credit - duty paying invoices - invoices issued by the supplier viz. M/s Dewas Conductors, a non-existent firm - Held that: - during the period when the goods were received by the appellant, the supplier was registered dealer of the Central Excise department. Therefore, it cannot be said that the supplier was non-existent during the relevant time - Moreover, the appellant is a bona fide purchaser of the goods in question has taken all precautions like invoices having full details, made payment through account payee cheque and entered the same in their statutory records - credit cannot be denied - appeal allowed - decided in favor of appellant.
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