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2023 (10) TMI 1108 - CESTAT KOLKATACENVAT Credit - fake invoices - allegation is that the appellants have not received the materials and have taken the cenvat credit without receiving the goods - HELD THAT:- Appellants have produced the documents evidencing the transportation of goods to the factory premises from M/s Shree Ganesh Forging Company and the payment of transportation charges were also recorded in the books of accounts. In that circumstances merely alleging that without any evidence that the appellants have not received the goods, the cenvat credit cannot be denied. Moreover, the appellants have produced the documents for transportation of goods and the said goods have been used in their factory for manufacture of final product, which has suffered duty. The cenvat credit on the invoices received in their factory against the invoices issued by M/s Shree Ganesh Forging Company, cannot be denied to them - CENVAT Credit allowed - appeal allowed. The Appellants Nos.(2),(3),(4),(5), (6), (7) & (11) have failed to produce any evidence with regard to transportation of goods - the cenvat credit is denied to them, therefore, their appeals are dismissed.
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