Legitimacy of Cenvat Credit through Supplementary Invoices Questioned; Lack of Evidence for Fraudulent Transactions.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Cenvat Credit - Supplementary invoices - one cannot really come to the conclusion that this was a planned operation to extract Cenvat credit. The department could have had a better case if there was any evidence to show that there was no payment by the appellant to the job-worker but it was paper transaction and only credit was transferred. - AT....