2006 (11) TMI 282 - HC - Central Excise

Cenvat/Modvat - documents for availing credit - Rule 57E of erstwhile central Excise Rule, 1944 can not be invoked unless goods removed by way of fraud, collusion and willful mis-statement or suppression of facts. Held that - No finding or discussion in impugned order of Tribunal regarding illicit removal of goods from warehouse. Rule 57E not invocable. No case made out for admission, appeal dismissed.

Summary

The Gujarat High Court dismissed the appeal regarding disallowance of Cenvat Credit or supplementary invoices under Rule 57E (3) of the Central Excise Rules, 1944 due to lack of evidence of illicit removal of goods. The appeal was dismissed at the admission stage.