2005 (9) TMI 559

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..... [Order]. Heard both sides. 2. Appellant filed this appeal against the order in appeal passed by the Commissioner (Appeals). 3. Brief facts of the case are that appellants are engaged in the manufacture of P P medicaments and were working under the modvat Scheme in the year 1993, the appellant availed the benefit of modvat credit on the strength of thirteen Gate passes issued by M/s. .....

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..... o enquiry was conducted in respect of the payment made by the appellant through cheques. The contention is that when the payment made through cheques, it must have gone into the account of the firm from whom the goods are purchased. The contention is that the goods were duly entered in their statutory record and issued for the manufacture of final product, which were cleared on payment of duty. Th .....

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..... ore, the documents are prepared just to avail the benefit of credit. Even M/s. Medison Pharmaceuticals, supplier of the inputs, is also non-existence. Therefore, the appellants are not entitled for the credit. 6. In this case the credit was availed by the appellants on the strength of GP-I, which were found to be issued by non-existence firm as the documents showing payment of duty are of non-ex .....

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