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TMI Blog2008 (11) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacture, merely making a book entry by the claimant in statutory record as to receipt of the input that shall not ipso facto grant benefit of Modvat credit to the claimant. - E/EDM/158/2005 - A-1153/KOL/2008 - Dated:- 17-11-2008 - Dr. Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Member (J) Shri K.P. Singh, SDR, for the Appellant. Shri B.N. Chattopadhyay, Consultant, for the Respondent. [Order per : D.N. Panda, Member (J)].- Revenue came in appeal against the order of the ld. Appellate Authority who framed following issues in para-9 of the impugned order for decision: (i) Whether "Semi rolled plates", "H.R. sheets", M.S. round and C.R. un-annealed coil are to be treated as inputs or not for manufacture of finis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of point 4, it is seen that objection was not raised by the concerned Range Supdt. Against M/s. Bengal Engineering Works with dealers Registration No. 8/Dealer/Chapter/72 73/R-I/HS-95, at the time of allowing credit to the appellant." 2. In view of the above decision by the ld. Appellate Authority, the Respondent got relief on the amount of disputed Modvat of Rs. 10,64,386/- which was denied by the ld. Adjudicating Authority to be allowable as input credit. Ld. Adjudicating Authority found that the input credit of Rs. 10,64,386/-was availed by the Respondent on the basis of fake document and the assessee availed such credit on inputs which were not declared under Rule 57G of Central Excise Rules, 1944 and the Respondent failed to sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stice and arrive at a rational conclusion. ld. Adjudicating Authority has recorded that there was no reply to the Show Cause Notice by the Respondent but on appearance and filing of pleadings through a written submission, he arrived at the conclusion. Therefore, we are of the view that if there is any fake document that was produced for claiming Modvat credit and where there was no existence of the supplier manufacturer and actual delivery of the input by such manufacturers were in question, the chain of evidence proving no delivery and no receipt of the input at both ends calls for proper demonstration on the order to make the order self-speaking. But coming to an abrupt conclusion without stating reasons that defeats spirit of justice. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r standing in his name or in the name of his relations or associates will be forfeited to the State, Though, the question herein is not of forfeiture of property illegally acquired but on parity, a person committing fraud is required to restore the benefits taken and cannot be held to say that since an innocent person cannot be punished, such a person should also be exonerated. 5.5 It may be stated that when forgery/fraud renders a document itself to be null and void having no effects whatsoever due to its non-existence to seek duty credit, that shall no way grant relief to the claimant. Following the decision of the Hon'ble Supreme Court in the case of New India Assurance Co. v. Kalma Others - (2001) 4 SCC 342, it may be stated t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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