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Central Excise - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Cenvat Credit - Bogus invoices - Burden of proof - When material ...


Burden of Proof Shifts to Revenue in Cenvat Credit Case Due to Material Evidence on Bogus Invoices.

April 30, 2015

Case Laws     Central Excise     AT

Cenvat Credit - Bogus invoices - Burden of proof - When material evidence are on record then the burden of not receiving the goods by the appellant shifts on the revenue which revenue failed to do so. - AT

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