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2009 (4) TMI 150 - CESTAT, AHMEDABADModvat / Cenvat – Denial of credit – forged documents – held that - If no job workers existed at the address given in the invoice, it is inconceivable as to how Pig Iron/Skull was converted into castings, as contended by the appellant. This fact, itself, leads to inevitable conclusion that no inputs were ever sent to job workers - The modus operandi adopted by the said appellant were revealed by him in his various statements. The payment made to M/s. R.M. Enterprises, who either himself issued the invoices as also arranged from M/s. Usha Ispat Ltd. and M/s. Hem Sales, were made by them through cheque, but the amount was subsequently received back from M/s. R.M. Enterprises in cash – demand with penalty upheld
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