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Central Excise - Highlights / Catch Notes

Home Highlights March 2022 Year 2022 This

CENVAT Credit - receipt of raw materials or inputs - ...


Revenue Fails to Prove Non-Receipt of Goods in CENVAT Credit Case Involving Non-Existent Dealers.

March 1, 2022

Case Laws     Central Excise     AT

CENVAT Credit - receipt of raw materials or inputs - non-existent dealers - the burden is cast upon the Revenue to prove that it was merely a paper transaction, and goods were not received by the assessee-Appellant, as alleged, which it failed - AT

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