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of <h1>Dismissal of Appeals Challenging Use of Octroi Receipts as Evidence for Cenvat Credit Fraud</h1> <h3>Commissioner of Central Excise, Chandigarh Versus M/s. Subhkarman Steel Rolling Mills, Khanna</h3> The High Court of Punjab and Haryana dismissed CEA Nos. 92 to 95 of 2010, which questioned the use of Octroi receipts as evidence for Cenvat Credit fraud. ... Octroi receipt-Octroi receipts contained details of vehicle No., description and quantity of goods but did not show consignor's name & address and his bill No. The revenue stated that the goods covered under the octroi receipts were not received by the parties and took cenvat credit fradulently. Commissioner (Appeals)and the tribunal held that this is not sufficient evidence for confirming the revenue's stand. High court upheld the decision of the Tribunal. The High Court of Punjab and Haryana dismissed CEA Nos. 92 to 95 of 2010, which raised a common question of law regarding Octroi receipts as evidence for Cenvat Credit fraud. The Tribunal's decision was upheld based on a previous order affirmed by the Court. The appeals were dismissed, and a copy of the order was to be placed on the connected cases' files.
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