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2018 (10) TMI 1062 - CESTAT MUMBAICENVAT Credit - fake invoices - without receipt of goods, the appellant had availed fraudulent Cenvat Credit in respect of Central Excise duty indicated in the invoices of the manufacturer/dealer - Held that:- Since under the instructions of Chemspan Marketing, the goods were consigned by the manufacturer to the appellant’s factory and detailed particulars of movement of goods were reflected in the invoices, it cannot be said that the appellant did not receive the goods and availed fraudulent Cenvat Credit - the dealer had also maintained adequate records to demonstrate receipt of excisable goods at its registered premises and thereafter, dispatch of those goods from such premises to the factory of the appellant - the receipt of duty paid goods under the cover of Central Excise invoice in the factory of the appellant cannot be questioned or doubted under such circumstances. In absence of any plausible evidence being produced by Revenue in support of claim of non-receipt of duly paid goods in the factory and availment of wrong credit by the appellant, the adjudged demand cannot be confirmed on the appellant - credit allowed - appeal allowed - decided in favor of appellant.
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