CENVAT Credit - availing credit without physically receiving and ...

CENVAT Credit Denied Without Receipt and Use; Statements Must Comply with Section 9D for Evidentiary Value.

August 31, 2022

Case Laws Central Excise AT

CENVAT Credit - availing credit without physically receiving and using the said goods in their factory - It is well settled law that statements recorded by the Central Excise officers during the course of investigation cannot be relied upon, unless procedure prescribed under Section 9D of the said Act is scrupulously followed. Such statement would have no evidentiary value if the person making it is not subjected to examination-in-chief before the adjudicating authority and also not produced for cross- examination as stipulated under Section 9D(1)(b) of Central Excise Act, 1944 - AT

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CENVAT Credit - availing credit without physically receiving and ...

CENVAT Credit Denied Without Receipt and Use; Statements Must Comply with Section 9D for Evidentiary Value.

August 31, 2022

Case Laws Central Excise AT

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