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2017 (7) TMI 405 - CESTAT CHANDIGARHCENVAT credit - fake invoices - the office/godown premises for which registration was granted to M/s.S.K.Garg & Sons was not in control/possession/ under rent by the dealer at the material time and they had issued invoices without having any known office or godown to store the excisable goods - Held that: - there was fraud committed right from the day the dealer applied for his registration and false transactions were made repeatedly & systematically to defraud Revenue - the appellant had purchased 28 consignments of plates and bars from the dealer directly and one consignment from second stage dealer. The appellant did not produce any evidence as to when the goods were purchased by the dealer to ascertain whether the storage of the goods required or not and the Commissioner (Appeals) rightly held that the appellant failed to substantiate that the goods purportedly sold to the appellants by the dealers directly to second stage dealer were from stock on which duty has been paid. There is no steps were taken by the appellant to satisfy themselves about the identity and address of the dealer M/s.S.k.Garg & Sons and thus they failed to discharge statutory burden under Rules 7(2), 7(4) and 9(5) of the CCR, 2002 - it is very clear that it was the case of fraudulent availment of credit on the basis of fake invoices. Appeal dismissed - decided against appellant.
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