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

Case Laws Central Excise

June 20, 2019

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 ...

Case Laws Central Excise

June 20, 2019

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