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Central Excise - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

CENVAT Credit - invoices issued by the scrap dealers - Merely on ...


CENVAT Credit Allowed Due to Investigation Errors; Reliance on Photocopies and Missing Originals Deemed Unsustainable.

November 18, 2019

Case Laws     Central Excise     AT

CENVAT Credit - invoices issued by the scrap dealers - Merely on the basis of the photocopies of documents whose original are not available which has been recovered from bushes in the godown of Scrap Dealers, the allegation is not sustainable against the appellants - there are several discrepancies in the investigation as well as in the adjudication. - Credit allowed.

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