Cubex Tubings Ltd. v. Commr. of Cus.

SUBSCRIBE FOR FULL CONTENT

The Tax Publishers2020 TaxPub(EX) 242

CENTRAL EXCISE ACT, 1944

Section 11A

There was not sufficient evidence to deny Cenvat Credit to assessee against any of the eight invoices or to hold that goods were not received against them. Therefore, demands raised in show cause notice and confirmed by Order-in- Original was set aside.

Demand of duty - Validity - Allegation that no material was received by assessee against invoices issued and credit was wrongly taken -

Revenue alleged that no material was received by assessee against invoices issued and same were received and Cenvat Credit was wrongly taken by assessee. Held: There was not sufficient evidence to deny Cenvat Credit to assessee against any of the eight invoices or to hold that goods were not received against them. Therefore, demands raised in show cause notice and confirmed by Order-in- Original was set aside. Consequently, interest and penalties also were set aside.

REFERRED :

FAVOUR : In assessee's favour

A.Y. :

IN THE CESTAT, HYDERABAD BENCH