GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
What's New Case Laws Highlights Articles News Forum Short Notes Statutory TMI SMS More ...
Extracts
Home List
← Previous Next →

2015 (6) TMI 113 - CESTAT AHMEDABAD

2015 (6) TMI 113 - CESTAT AHMEDABAD - TMI - Denial of CENVAT Credit - Bogus invoices - Non receipt of goods - Held that:- Appellants availed CENVAT credit on the strength of 18 invoices issued by the manufacturers of articles of Copper. The suppliers stated that the vehicles were arranged by the appellant and they have not verified the vehicles numbers at the time of dispatch. They further stated that they were unable to produce the Lorry Receipts in the instant case as the appellant had arrange .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

R> Impugned order that the Commissioner (Appeals) observed that the appellant had not produced the Lorry Receipts of the same and the evidence of payments made to the transporters. It is noticed that the appellants produced the Cash Payment Vouchers of transportation of goods before the Tribunal. On perusal of the said evidence, I find that some cash payment vouchers were signed on proper Revenue stamp and also signed by other persons of the appellant Company. The learned Authorised Representat .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Authorised Representative ORDER Per : Mr. P.K. Das; All these appeals are arising out of a common order and therefore, all are taken up together for disposal. 2. The relevant facts of the case in brief, are that the appellant No. 1 M/s. New India Cuprotech was engaged in the manufacture of Copper Ingots, Copper billets, Copper flats/bar, Copper strips, Copper Rods, Copper Wires and other articles of copper classifiable under Chapter 74 of the schedule of Central Excise Tariff Act, 1985. They wer .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e Notice dated 30.03.2009 was issued by the Joint Commissioner, Central Excise and Customs, Vapi proposing the demand of CENVAT credit amounting to ₹ 32,08,820/- alongwith interest and penalty of equal amount of CENVAT credit on the appellant No. 1. It has also proposed to impose penalty on the other appellants. It has been alleged that during the period from March 2004 to March 2008, the appellant availed CENVAT credit on the basis of CENVAT invoices, without actual receipt of the inputs. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ppeals) upheld the adjudication order and rejected the appeals filed by the appellants. 4. Learned Advocate on behalf of the appellants submits that there is no dispute that the input supplier delivered the materials to the appellant, accompanied with the Central Excise invoices and were duly recorded in their CENVAT records and also used in the manufacture of final products, cleared on payment of duty. It is submitted that the invoices were sent to the concerned jurisdictional Central Excise of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ubt. In this context, credit can not be denied merely on the basis of the report of the RTO. She also drew attention of the Bench to the payment vouchers in the memorandum of appeal. She has filed written submission which is kept on record. 5. Learned Authorised Representative for the Revenue reiterated the findings of the Commissioner (Appeals). He submits that as per RTO report the vehicle numbers mentioned in the invoices are not capable of carry such a huge quantity of materials. He further .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

urers of articles of Copper. The suppliers stated that the vehicles were arranged by the appellant and they have not verified the vehicles numbers at the time of dispatch. They further stated that they were unable to produce the Lorry Receipts in the instant case as the appellant had arranged for the transportation of the goods. It is seen from the adjudication order that verification report from respective jurisdictional Central Excise authorities were received stating that invoices referred fo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Advanced Search


Latest Notifications:

    Dated      Category

20-7-2017 Cus (NT)

20-7-2017 IT

20-7-2017 GST CESS Rate

19-7-2017 IT

19-7-2017 IT

18-7-2017 IT

18-7-2017 CE (NT)

18-7-2017 CE

18-7-2017 GST CESS Rate

15-7-2017 Kerala SGST

14-7-2017 Andhra Pradesh SGST

14-7-2017 Cus (NT)

14-7-2017 Cus

13-7-2017 Co. Law

13-7-2017 Co. Law

13-7-2017 ADD

13-7-2017 ADD

12-7-2017 Jammu & Kashmir SGST

12-7-2017 Gujarat SGST

12-7-2017 Gujarat SGST

More Notifications


Latest Circulars:

21-7-2017 Goods and Services Tax

20-7-2017 Goods and Services Tax

20-7-2017 Goods and Services Tax

19-7-2017 Goods and Services Tax

19-7-2017 Income Tax

18-7-2017 Customs

17-7-2017 Customs

14-7-2017 Income Tax

13-7-2017 Central Excise

13-7-2017 Customs

More Circulars



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version