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2019 (7) TMI 556 - CESTAT CHANDIGARHCENVAT Credit - paper/fake transactions - credit denied on the ground that it is mere a paper transaction as they have not received the goods - HELD THAT:- No discrepancy was found during the course of investigation, neither the Revenue has proved that if the invoices did not accompany the goods/ raw material then from where the appellants had procured the raw material for manufacturing their final goods which have been cleared on payment of duty. Moreover, no investigation was conducted at the end of the transporters to find out the truth. Merely on the basis of the invoices issued by the supplier, demand cannot be confirmed against the appellants. Therefore, the benefit of doubt goes in the favour of the appellants - Credit allowed - appeal allowed - decided in favor of appellant.
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