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Central Excise - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Onus to prove – Cenvat credit taken on the basis of extra copy ...


Appellant must prove legitimacy of CENVAT credit from extra copy invoices; credit denied due to lack of evidence.

November 19, 2013

Case Laws     Central Excise     AT

Onus to prove – Cenvat credit taken on the basis of extra copy invoices - CENVAT Credit has been correctly denied as its receipt and use in the factory of the appellant is not established - AT

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