Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

CENVAT credit - factitious purchase of raw material - fake ...

Case Laws     Central Excise

April 19, 2018

CENVAT credit - factitious purchase of raw material - fake invoices - There is no allegation by Revenue that the appellant sourced copper from any alternative source and apparently appellant have produced dutiable goods by using of copper and cleared the same on payment of duty - credit denied, however penalty waived - AT

View Source

 


 

You may also like:

  1. Cenvat credit on purchase of raw material - sponge iron being the raw material/inputs purchased from registered dealer - goods received on endorsed invoices - goods were...

  2. Excess availment of CENVAT credit - There is no provision for one to one correlation in CENVAT credit scheme - there is no other evidence on record like investigation...

  3. Reversal of CENVAT Credit - damage of raw material - demand invoking extended period of limitation confirmed - HC

  4. CENVAT Credit - duty paying invoices - performa invoices - the documents required under the Rule 9 are not confined to merely invoices but these may be any documents,...

  5. Seeking grant of Anticipatory Bail - fraud related to GST invoices and getting credits - allegation of cheating the State by claiming input credit through fake invoices...

  6. CENVAT Credit - invoices issued without actual supply of materials - retraction of statements - burden of proof - personal penalty on partner of appellant firm....

  7. Jurisdiction to issue show cause notice (SCN), authority adjudicating the matter despite being different from the issuing authority, admissibility of CENVAT credit based...

  8. CENVAT Credit - Inability to produce original invoices - appellant has wrongly availed the CENVAT Credit without an invoice prescribed under Rule 9(1)(f) of the CENVAT...

  9. CENVAT Credit - fake invoices - a case can not be established on the basis of few confessional statements without other corroborative evidences like shortage of raw...

  10. Denial of CENVAT CRedit - Nexus with manufacture - credit taken on supplementary invoices allowed - AT

  11. Cenvat credit - duty paying documents - debit note cum bills - duplicate copies of invoice - credit allowed - AT

  12. Seeking grant of Bail - bogus transactions fake invoices - receipt of purchase invoices in the name of fake firms without physical receipt of goods and issuing sale...

  13. CENVAT Credit - fake invoices - fraudulent availment of CENVAT Credit based on CENVAT invoices issued by certain registered Central Excise Dealers without actual supply...

  14. The appellant, engaged in manufacturing soda ash, availed CENVAT credit amounting to Rs. 46,27,417/- for the period 03.12.2005 to 31.03.2012 on input services utilized...

  15. CENVAT credit - fake invoices - In the absence of any corroborative evidence in support of the statement made by the supplier (dealer), the cenvat credit cannot be...

 

Quick Updates:Latest Updates