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2010 (3) TMI 832 - CGOVT - Central ExciseCenvat credit - Revision application - Rebate claim - during investigation by Central Excise Authorities, it was revealed that the manufacturer-supplier of goods M/s. Sofina Fashions had not done any manufacturing at the registered premises and had issued bogus duty paying documents - The Central Board of Excise and Customs has clarified in its Circular No. 766/82/2003-CX., dated 15-12-03 as under :“Para 5 On the issue of availment of credit by the user manufacturer, it is clarified that action against the consignee to reverse/recover the cenvat credit availed of the such case need not be resorted to as long as bona fide nature of consignee’s transaction is not in dispute” - The said provision of the circular implies that bona fide nature of transaction between the merchant-exporter and supplier-manufacturer should not be in dispute, the goods were not manufactured by the manufacturer-supplier who issued bogus duty payment documents. So the lower authorities have rightly observed that duty paid character of goods exported was not proved. As such the rebate claim was rightly rejected, Government observes that there is no infirmity in the impugned order-in-appeal upheld, Revision application is rejected being devoid of merit.
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