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2017 (5) TMI 508 - AT - Central ExciseCENVAT credit - fake invoices - denial on the ground that the second stage dealer has not supplied the goods and issued only invoices - Held that: - the authorized signatory Sh. Parmod Kumar himself has admitted that they have received irregularly invoices to avail inadmissible cenvat credit and voluntarily reversed the cenvat credit, these facts are on record and the said statement has not been retracted. In that circumstances, the authorities below has rightly denied the cenvat credit to the appellant - appeal dismissed - decided against assessee.
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