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Central Excise - Highlights / Catch Notes

Home Highlights September 2023 Year 2023 This

Fraudulent availment of CENVAT Credit - grey fabrics - Enough ...


Court Rules Petitioner Entitled to CENVAT Credit on Grey Fabrics Despite Manufacturer's Absence; Invoices Valid.

September 1, 2023

Case Laws     Central Excise     HC

Fraudulent availment of CENVAT Credit - grey fabrics - Enough material was placed on record by the petitioner to suggest that the invoices were issued by duly registered manufactures and merely because the manufacturer is not available, does not mean that such manufacture who was registered with the central excise did not exist. Once receipt of goods is not disputed by a person taking credit and necessary invoices are issued, the petitioner is entitled to take credit - HC

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