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CENVAT Credit cannot be denied on Presumptions of Non-Receipt of Capital Goods
Case Law Details
- Case Name
- Kanade Anand Udyog Pvt Ltd Vs CCE Thane - I (CESTAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Mumbai
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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.
Background of the Case: Kanade Anand Udyog Pvt Ltd had their CENVAT credit challenged due to a ...






