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2018 (6) TMI 1246 - AT - Central ExciseCENVAT Credit - credit availed on the basis of the invoices only issued by the registered dealer without actually receiving the inputs - the entire case of the revenue is based upon the sole fact that the goods/ inputs were described in the dealer’s invoice as ‘polythene film’ whereas the same was mentioned in the appellants material receipt advice as ‘HDPE cloth’ - Held that:- Admittedly, the appellants final products are cleared in packed condition either in HDPE cloth or in polythene film. The appellants by producing invoices for earlier periods have established that their final product was being packed in cloth prior to the period in question. The revenue has not advanced any evidence of purchase of HDPE cloth during the relevant period so as to establish that it was cloth which was being used for packing even subsequent to 2008 - Admittedly, the appellants were also entitled to credit in respect of HDPE cloth and as such there could be no malafide motive on their part to receive the cloth in the guise of polythene film. Appeal allowed - decided in favor of appellant.
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