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Central Excise - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

CENVAT Credit - duty paying invoices - credit availed on the ...


CENVAT Credit on MS Scrap Invoices Upheld: Revenue Fails to Prove Non-Receipt of Goods by Dealers.

April 2, 2019

Case Laws     Central Excise     AT

CENVAT Credit - duty paying invoices - credit availed on the basis of invoices issued by said First Stage Registered Dealers without actually receiving the goods i.e. MS Scrap from them - Burden to prove is on Revenue for which it fails.

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