CENVAT Credit cannot be denied on Presumptions of Non-Receipt of Capital Goods

Kanade Anand Udyog Pvt Ltd Vs CCE Thane – I (CESTAT Mumbai)

Introduction: The case of Kanade Anand Udyog Pvt Ltd vs. CCE Thane-I (CESTAT Mumbai) revolves around the denial of CENVAT credit for duty discharged on the procurement/import of ‘capital goods’ between 2005-06 and 2007-08. The denial was based on the lack of evidence that these goods had been received at the appellant’s designated factory. This article provides an in-depth analysis of the case and the final verdict.

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