CENVAT Credit - fake invoices - revenue could not exhibit any ...

Court Allows CENVAT Credit Claim Due to Revenue's Inadequate Investigation of Allegedly Fake Invoices and Input Sources.

June 20, 2019

Case Laws Central Excise AT

CENVAT Credit - fake invoices - revenue could not exhibit any discrepancy of total inputs reflected in two ledgers put together with entries of inputs in RG-23 records. Further, the revenue has neither investigated that where 9112.500 MT of quantity of inputs gone from M/s Ruby Steels and who was the transporter nor investigate that from where M/s Nidhi Auto has procured inputs for manufacture of goods which were cleared on payment of duty if not procured from M/s Ruby Steels - in absence of these enquiry credit is duly allowable

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CENVAT Credit - fake invoices - revenue could not exhibit any ...

Court Allows CENVAT Credit Claim Due to Revenue's Inadequate Investigation of Allegedly Fake Invoices and Input Sources.

June 20, 2019

Case Laws Central Excise AT

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