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Central Excise - Highlights / Catch Notes

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CENVAT Credit - forged documents - the Revenue has failed to ...


Revenue Fails to Prove Raw Material Source; Allegations of Forged Documents for CENVAT Credit Unsubstantiated.

March 16, 2023

Case Laws     Central Excise     AT

CENVAT Credit - forged documents - the Revenue has failed to discharge the onus as regards the source of receipt of raw materials from any other alternative source rather have made a bald allegation on the manufacturers that they have diverted the imported raw materials on payment in cash in market. - AT

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