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Central Excise - Highlights / Catch Notes

Home Highlights March 2022 Year 2022 This

CENVAT Credit - availment of fraudulent credit without receipt ...


Court Allows CENVAT Credit Claim Due to Lack of Evidence on Goods Receipt and Use of Alternative Materials.

March 24, 2022

Case Laws     Central Excise     AT

CENVAT Credit - availment of fraudulent credit without receipt of goods - It is on the record that neither the department have produced evidence beyond doubt that the alleged inputs were not received in the unit and it was only a paper transaction nor able to prove that any other raw material was received and used by the appellant for production of their final product. - Credit allowed - AT

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