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Central Excise - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Cenvat Credit - Supplementary invoices - one cannot really come ...


Legitimacy of Cenvat Credit through Supplementary Invoices Questioned; Lack of Evidence for Fraudulent Transactions.

November 23, 2015

Case Laws     Central Excise     AT

Cenvat Credit - Supplementary invoices - one cannot really come to the conclusion that this was a planned operation to extract Cenvat credit. The department could have had a better case if there was any evidence to show that there was no payment by the appellant to the job-worker but it was paper transaction and only credit was transferred. - AT

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