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2012 (11) TMI 963 - AT - Central ExciseCenvat Crdit on bogus Invoice - alleged that appellant forged documents for availing cenvat credit – high value inputs i.e. Aluminium – Held that:- No goods were transported and on their request, supplier had only provided some blank GRs with registration number of some trucks owned by them - As regards the invoices issued by M/s. Aspen Online, a company controlled by Shri Rajesh Mahajan and his wife, on the basis of which cenvat credit of about Rs. 11 Lakhs has been taken by M/s. Alliance Alloys, inquiry with the owners of the trucks, whose registration number are mentioned on the invoices, revealed that those trucks had not been used for transportation All these grades of Aluminium could be manufactured directly from Aluminium scrap of the appropriate ISRI code without use of high value of Aluminium products like CR sheets/coils, rods, etc. - appellant has wrongly availed cenvat credit by forging and fabricating the documents – application for waiver of the duty demand, interest and penalty dismissed
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