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2010 (5) TMI 624 - GOVERNMENT OF INDIACenvat Credit - applicant has exported the goods under claim of rebate. On scrutiny of the claims, it was found that they have taken Cenvat credit on the basis of fake invoices. On investigation, it was found that their grey fabrics supplier was non-existent and applicant has taken Cenvat credit on the fake/bogus invoices issued by this non-existent supplier, without ever receiving the inputs (grey fabrics) into their factory, credit availed on strength of fraudulent invoices is confirmed - Held that:- Matter remanded to original authority for de novo proceeding about the admissibility of rebate claim which is not related to cenvat credit availed on the basis of fraudulent Central Excise Invoices, by following the principles of natural justice. The impugned orders are modified to this extent, revision application is disposed off in terms of above.
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