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Central Excise - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

CENVAT Credit - fictitious invoices - invoices without ...


CENVAT Credit Demand Set Aside Due to Lack of Evidence from Fictitious Invoices and Key Witness's Death.

February 7, 2019

Case Laws     Central Excise     AT

CENVAT Credit - fictitious invoices - invoices without corresponding procurement of goods described therein - the investigation failed to obtain facts that could have corroborated the statement and sustain it even after the person had expired - Demand set aside.

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