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2017 (8) TMI 1310 - AT - Central ExciseCENVAT credit - invalid/forged documents - inputs - sponge, iron, pig iron, MS round cutting, MS scrap etc. - Held that: - Shri Sunil Kumar Gupta, proprietor of M/s. M.K.Steel in his statement dated 02.01.2006 accepted that he has surrendered his registration certificates in the year 2002-03 and he had issued the invoices to the appellant. But the facts remains that the said invoices/documents were not valid document. So, on the invalid/forged documents no cenvat credit can be allowed - credit not allowed. Penalty - Held that: - there was no investigation by the department, the appellant might have not paid duty before issuance of show cause notice. Only under the compulsion of the investigation, the appellant was forced to deposit the duty. It was not deposited under bonafide belief or suo moto - penalty justified. Appeal dismissed - decided against appellant.
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