2011 (7) TMI 298

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..... facture of processed manmade fabrics and it was found that they were availing cenvat credit on the invoice issued by 9 units/manufacturers/suppliers of grey fabrics amounting to Rs.5,82,473/-. On investigation it was found that such units are not existent and therefore the manufacturer was taking credit on fake invoices. On adjudication the duty was confirmed. The Commissioner (Appeals) though con .....

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..... CCE Delhi reported in 2004 (167) ELT 385 (S.C.).   2. It is a fact that there was no clear finding of the Commissioner (Appeals) or the original adjudicating authority regarding any verification of the invoices concerned to prove that they are fake.   3. Therefore in the interest of justice, a proper verification of the invoices along with fresh examination of the facts of the case in .....

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