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Central Excise - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Cenvat / Modvat - Goods Short Found - The summary rejection of ...


Court Questions Evidence Rejection in Cenvat/Modvat Shortfall Case; No Proof of Clandestine Goods Removal Found.

September 16, 2013

Case Laws     Central Excise     AT

Cenvat / Modvat - Goods Short Found - The summary rejection of such crucial evidence seems to be incorrect, inasmuch as if the total quantity of finished goods cleared by the appellant as per the annexure, in the form of fake and/or genuine invoice, tallies with the total quantity shown as received by the government owned dairies, it cannot be said that there were clandestine removal of the goods. - AT

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