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Fraudulent availment of Cenvat Credit: CESTAT reduces penalty
Case Law Details
- Case Name
- Dolphin Metals I Ltd Vs C.C.E.-Ahmedabad-ii (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
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Dolphin Metals I Ltd Vs C.C.E. (CESTAT Ahmedabad)
The brief facts of the case are that based on the intelligence, an investigation was undertaken against M/s Nisha Industries which revealed that the appellant had wrongly availed CENVAT credit on invoices without actual receipt of inputs; that the finished goods were found at both the manufacturing and dealer’s premises which were not accounted for; that the finished goods were also removed without payment of duty. The appellant herein is one of the suppliers of the said Cenvatable inputs on which M/s Nisha Industries had availed Cenvat Credi...
