TaxTMI 
TaxTMI 
2017 (6) TMI 634
X X X X Extracts X X X X
X X X X Extracts X X X X
.... against the impugned order wherein the cenvat credit was denied to the appellant for the shortage detected by Income Tax Department on 20.03.2007. 2. The facts of the case are that the income tax survey was conducted at the factory premises of the appellant on 20.03.2007, wherein, some shortage was detected which was intimated by the Income Tax Department to the Central Excise Department and con....
X X X X Extracts X X X X
X X X X Extracts X X X X
....urther submits that although on 20.03.2007, the Income Tax Department detected certain shortage of goods but the same was explained to the income tax department and on the basis of explanation furnished by the appellant, the proceedings were closed by the Income Tax Department. It is submits that on the basis of shortage of goods recorded by the Income Tax Department, the Revenue cannot be denied ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nd out from the Income Tax Department, whether the shortage which was detected by them, any action taken against the appellant by the Income Tax Department or not? 7. Merely, alleging the shortage of input on the basis of survey conducted by the Income Tax Department, without any corroborative evidence of shortage of inputs, the allegation is not sustainable. Therefore, the cenvat credit cannot b....
X X X X Extracts X X X X
X X X X Extracts X X X X
....11 (266) ELT 399 (Tri. Bang.) has held that the information received from the Income Tax Department cannot be made the sole basis for confirmation of demand under the Central Excise when the Central Excise Authorities in their investigation did not find any corroborative evidence of clandestine removal of their final products. 4. In view of the above, I do not find any infirmity in the impugned ....