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Central Excise - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

CENVAT credit - non-existent supplier - forged invoices - the ...


CENVAT Credit Valid Despite Non-Existent Supplier; Ledger and Records Confirm Goods Receipt, Assessee Not at Fault.

February 4, 2017

Case Laws     Central Excise     AT

CENVAT credit - non-existent supplier - forged invoices - the ledger account as well as the statutory records establish the receipt of the goods - In such a situation, it would be impractical to require the assessee to go behind the records maintained by the first stage dealer. - AT

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