2026-VIL-1533-CESTAT-DEL-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Fraudulent availment of CENVAT Credit - Documentary Evidence - The Appellant manufacturer was alleged to have fraudulently availed CENVAT credit amounting on invoices for raw materials supplied by M/s Bhiwadi Cylinders without actual receipt of goods - Department initiated proceedings based on investigations revealing that the ultimate vendor M/s MAI had not maintained manufacturing facility and had issued invoices without receiving raw materials. Appellant furnished Goods Receipts from the transporter showing delivery to its factory and entries in RG 23A Part-II register showing receipt and usage of the raw materials - Whether the Appellant's CENVAT credit should be disallowed on the basis of third-party data and oral statements from investigation when the Appellant produced documentary evidence supporting receipt and usage of goods – HELD - The Appellant had placed sufficient documentary evidence including Goods Receipts from the transporter and RG 23A records establishing receipt of raw materials. The Department had not produced any credible evidence except oral statements recorded during investigation and as per the Indian Evidence Act documentary evidence must prevail over oral evidence - Department had not conducted enquiry from the Appellant or searched its premises and had not followed compliance under Section 9D of the Central Excise Act necessary for admissibility of oral evidence. The burden of proof was on the Department to establish fraudulent availment which stood falsified by the documentary evidence produced by the appellant - The order disallowing the CENVAT credit is set aside and the appeal is allowed
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