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2013 (11) TMI 486 - HC - Central ExciseRebate claim – Claim rejected as being Fraudulent – Penalty imposed under Rule 15 (2) of Cenvat credit Rules - Bogus bills and documents submitted – Registration as Manufacturers obtained but no sale or movement of goods happened – Whether the petitioner had purchased the inputs which were duty paid – Held that:- The authorities found that inputs utilized by the petitioner for manufacturing export products were not duty paid - the entire basis for seeking rebate would fall - several suppliers who claimed to have supplied the goods to the petitioner were either fake, bogus or non-existent, the petitioner cannot be claimed rebate merely on the strength of exports made - The petitioner cannot take shelter that it had no knowledge or claim total innocence – Relying upon Sheela Dyeing & Printing Mills P. Ltd. v. C.C.E. & C, Surat [2008 (7) TMI 209 - HIGH COURT GUJARAT ] the statutory provisions pertaining to reasonable steps to be taken by the manufacturer are mandatorily in nature - The goods were purchased from non-existent and fictitious parties and Cenvat credit was wrongly availed – Decided against Petitioner.
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