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2018 (4) TMI 535 - AT - Central ExciseClandestine removal - shortage of stock - Held that: - apart from the shortages read with the statement of Shri Balasubramaniam, which is also not a confessional statement, the finding of clandestine removal cannot be upheld against the appellant. CENVAT credit - denial on the ground that the appellant was purchasing bazaar/quality scrap from the market and was arranging Central Excise invoices separately for the purpose of availment of CENVAT Credit - Held that: - contention of the learned AR that the in the present case, the invoices relates to the same supplier, which were the subject matter of the earlier proceedings and as such it should be assumed that the credit was availed by the appellant without actually receiving the material covered by the said invoices, cannot be appreciated, inasmuch as the facts of each and every case are required to be appreciated independently and no assumption can take place of legal evidence. Appeal allowed - decided in favor of appellant.
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