Mere variation in description of Goods in Dealers’ Invoice and Inward Notes not sufficient to suspect Fraudulent Credit

M/s. C.P.C. (P) Ltd. Vs Commissioner of GST & Central Excise Coimbatore (CESTAT Chennai) The very variation in the description of the goods in the dealers’ invoice, as well as the material inward notes, cannot be a ground for alleging that the appellant has availed fraudulent credit. There is no allegation with respect to the difference in the quantity of the goods received. It is only with regard to the variation in the description of the goods in the dealer’s invoice. It is also important to note that though the department has relied upon the statement of Shri Selva Lakshmanan, the s...