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

CENVAT Credit Denial Unjustified Without Concrete Evidence Beyond Third-Party Transporter Records and RTO Reports.

June 22, 2022

Case Laws     Central Excise     AT

CENVAT Credit - availment of credit fraudulently without receipt of inputs - Merely on the basis of the transporter records and RTO check-post reports, it cannot be concluded that the inputs were not received by the appellant. In the absence of any evidence to the contrary, we find that the denial of Cenvat credit on the basis of the investigations conducted at the third party end cannot be adopted as the sole basis for denial of credit. - AT

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