2026-VIL-872-CESTAT-DEL-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise – Availment of Cenvat Credit based on invoices from Non-existent Dealers - Evidentiary Value of Third Party Statements - Disallowance of the Cenvat credit and recovery thereof, relying primarily on statements recorded from third parties during investigation and data seized from their premises – HELD – The statements recorded under section 14 of Central Excise Act cannot be relied upon unless the procedure prescribed under section 9D is followed, which requires examination of the witness before the authority and affording opportunity to cross-examine. Further, denying cross-examination is not justified as it is a statutory mandate and essential tool of justice delivery to test the veracity of evidence - Merely because company issuing invoice is found non-existent, the appellant cannot be denied Cenvat credit unless involvement of the assessee with knowledge about such non-existence is proved. Once an assessee acts with reasonable diligence in maintaining records as per the Rules and the invoices contain all requisite particulars, casting an impossible burden on the assessee to verify the credentials of dealers would be impractical and contrary to the Rules. There is no evidence showing the assessee received knowledge of bogus invoices or participated in the fraud - The recovery of Cenvat credit and imposition of penalty are set aside and the appeal is allowed
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GSTAT Appeal filed wrongly...
By CA Vivek Jalan

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