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Central Excise - Highlights / Catch Notes

Home Highlights March 2013 Year 2013 This

Cenvat Credit - reasonable step - even the supplier of the ...


Cenvat Credit Upheld for M/s. Saraswati Impex: Due Diligence Protects Against Supplier Fraud in Transaction Chain.

March 8, 2013

Case Laws     Central Excise     AT

Cenvat Credit - reasonable step - even the supplier of the goods of M/s. Saraswati Impex have stated that they have received the goods from the Registered Dealer under cover of Modvat Invoice. Any fraud, if any at the end of the first two Registered Dealers, cannot result in denial of credit to the appellant - AT

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