CENVAT Credit - inputs not received - forged and fake invoices - ...

Case Laws Central Excise

September 18, 2020

CENVAT Credit - inputs not received - forged and fake invoices - The Revenue has placed strong reliance on the facts that the proprietor /directors of the appellants companies are related or relatives, but such observations in itself do not prove the case of the Revenue in view of the fact of the manufacture and clearance of the finished goods is on payment of duty. Further, there is no allegation of any flow back of money after the payment has been made through banking channels. Further, the appellant manufacturers have exported their goods and have received the export proceeds, although at some delay and have produced deficit BRCs, which have been annexed in the appeal paper books. - AT

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CENVAT Credit - inputs not received - forged and fake invoices - ...

Case Laws Central Excise

September 18, 2020

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