2017 (9) TMI 1181

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..... f fake invoices, against whom allegations of clandestine removal of goods are pending adjudication, the proceedings cannot be initiated against the appellant who issued Cenvatable invoices on strength of invoices of M/s JSC - matter remanded back to the adjudicating authority to adjudicate the case subsequent to the adjudication in the matter of M/s. Jawala Steel Corporation - appeal allowed by wa .....

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..... tion was taking credit on the strength of purchase invoices of SAIL and inputs supplied by SAIL were clandestinely removed by M/s Jawala Steel Corporation to various brokers/cutters and subsequently they raised cenvatable invoices issued to various manufacturer/dealers without physical delivery of the goods under the cover of invoices for inputs cleared as such against clandestinely removed inputs .....

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..... r of fake invoices, against whom allegations of clandestine removal of goods are pending adjudication, the proceedings cannot be initiated against the appellant who issued Cenvatable invoices on strength of invoices of M/s JSC. In these circumstances, impugned order is required to be set aside. 5. In identical cases, the same view has also been taken by the Principal Bench of this Tribunal vide .....

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