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Central Excise - Highlights / Catch Notes

Home Highlights December 2011 Year 2011 This

Where goods have not reached the appellants premises and have ...


Appellants' Credit Denied Due to Fraudulent Claim: Goods Diverted Before Delivery, Credit Claimed Without Receipt.

December 17, 2011

Case Laws     Central Excise     AT

Where goods have not reached the appellants premises and have been diverted in-between and, therefore, the credit taken by the appellants without actually receiving the goods is a clear case of fraud and thus credit cannot be allowed..... - AT

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