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2008 (11) TMI 209 - CESTAT, KOLKATACenvat Credit – Fake Documents – Held that - when forgery/fraud renders a document itself to be null and void having no effects whatsoever due to its non-existence to seek duty credit, that shall no way grant relief to the claimant. Following the decision of the Hon’ble Supreme Court in the case of New India Assurance Co. v. Kalma & Others, it may be stated that the documents used by the Respondent to seek duty credit if proved to have been obtained under fraud that shall not confer title on the Respondent for no title such document ever had. Once no delivery is proved at the end of the manufacture, merely making a book entry by the claimant in statutory record as to receipt of the input that shall not ipso facto grant benefit of Modvat credit to the claimant.
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