2017 (8) TMI 1310

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..... he year 2002-03 and he had issued the invoices to the appellant. But the facts remains that the said invoices/documents were not valid document. So, on the invalid/forged documents no cenvat credit can be allowed - credit not allowed. Penalty - Held that: - there was no investigation by the department, the appellant might have not paid duty before issuance of show cause notice. Only under the c .....

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..... under sub heading 7206.90 of the Central Excise Tariff Act, 1985. The appellant has claimed the cenvat credit on inputs namely on sponge, iron, pig iron, MS round cutting, MS scrap etc., but the same was disallowed by the department. Being aggrieved, the appellant filed this appeal. 4. With this background we heard Shri Subrata Kr. Das, Consultant and Shri S.Guha, AC(AR) for the parties. 5. .....

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..... ration certificates in the year 2002-03 and he had issued the invoices to the appellant. But the facts remains that the said invoices/documents were not valid document. So, on the invalid/forged documents no cenvat credit can be allowed. 8. When it is so, then we find no reason to interfere with the impugned order pertaining to levy of duty. Regarding penalty, it appears that had there was no i .....

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