Availment of CENVAT credit of Excise Duty without proper receipt of goods: CESTAT Upholds Credit Demand [Read Order]

Upheld CENVAT credit demand due to availment through improper receipt of goods
Availment - CENVAT credit - Excise Duty - receipt of goods-CESTAT - Credit Demand-TAXSCAN

The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the availment of the CENVAT credit of excise duty without proper receipt of goods.  Saha Industries, the appellant assessee was engaged in the manufacture of a rolling machine, wire drawing machine, ash handling plant, coal handling plant, etc. from their…

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