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2018 (12) TMI 1235 - CESTAT CHANDIGARHCENVAT Credit - inputs - credit denied on the ground that the said goods in question cannot be the inputs for the appellant M/s. Tharaj to manufacture their final products - Held that:- No investigation was conducted at the end of the transporter by the Revenue to prove that the goods have not been received by the appellant in their factory. Moreover, no investigation was conducted to prove that these inputs have been diverted by the appellant M/s.Tharaj in the market and procured bazaar scrap from the open market. As the Revenue has not come with any evidence on record to show that the goods have been substituted by bazaar scrap, the allegation against appellant is not sustainable. As the Revenue has failed to bring on record any cogent evidence in support of their allegation, therefore, the allegation that the goods in question cannot be the inputs for the appellant M/s.Tharaj for manufacture of their final product is not sustainable - appeal allowed - decided in favor of appellant.
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