Relying on statement without following procedure u/s 9D of Central Excise Act unsustainable

Commissioner Vs Bonafide Arts Pvt Ltd (CESTAT Delhi)

CESTAT Delhi held that denial of CENVAT Credit alleging non-receipt of goods based on statements without following procedure prescribed under section 9D of the Central Excise Act, 1944 is unjustified and unsustainable in law.

Facts- M/s Bonafide Arts Pvt Ltd., Jaipur is a manufacturer of MS billets falling under Chapter Heading 720 71920 of the First Schedule of the Central Excise Tariff Act, 1985.

Please become a Premium member. If you are already a Premium member, login here to access the full content.