TMI BlogCENVAT Credit - duty paying documents - reliability of the statements - The assessee is not an inspector...CENVAT Credit - duty paying documents - reliability of the statements - The assessee is not an inspector and has no powers to examine the records of all the operators in its supply chain. It is for the officers who registered various entities and who receive regular returns, who audit their records and who have power to summon, seek information, search, seize etc., to ensure that no fraud is committed at their end. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
