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2019 (1) TMI 43 - AT - Central ExciseCENVAT Credit - fake invoices - credit denied on the ground that the appellants have received only invoices and not the goods - penalty - Held that:- The Revenue has failed to prove that if the said inputs have not been received in their factory, then from where the inputs have been replaced by the appellants against those invoices - also, M/s Prime Metalloys Pvt Ltd have specifically mentioned that they have supplied the goods to the appellant. The investigation conducted by the DGCEI in this case is not proper and having various infirmities - the benefit of doubt goes to the favour of the appellants - credit allowed. Penalty - Held that:- As Cenvat credit cannot be denied, therefore, no penalty can be imposed on the appellants. Appeal allowed - decided in favor of appellant.
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