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Central Excise - Highlights / Catch Notes

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CENVAT Credit - in a situation where there is a conflict between ...


Documentary Evidence Prevails in CENVAT Credit Disputes: Delivery Challans and Records Overrule Oral Testimony.

June 20, 2015

Case Laws     Central Excise     AT

CENVAT Credit - in a situation where there is a conflict between the oral evidence and the documentary evidence then preference is required to be given to the documentary evidence which has been done by the appellant in the form of delivery challans and accounting for the goods received for their job worker in the statutory records - AT

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