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Central Excise - Highlights / Catch Notes

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CENVAT credit - fake transaction - Once, it is demonstrated that ...


CENVAT Credit Allowed: Assessee Took Reasonable Steps to Verify Transactions; Avoids Unreasonable Burden u/rs.

May 27, 2017

Case Laws     Central Excise     AT

CENVAT credit - fake transaction - Once, it is demonstrated that reasonable steps had been taken, which is a question of fact in each case, it would be contrary to the rules to cast an impossible or impractical burden on the assessee - credit allowed - AT

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