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Central Excise - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

CENVAT credit - fake invoices - two different handwriting are ...

Case Laws     Central Excise

October 3, 2018

CENVAT credit - fake invoices - two different handwriting are visible in those two bills and it appears that labour charges have been purposefully inserted in the bills to cover the services availed under the Cenvat Credit Rules - Going by the unethical practice adopted by the appellant, it can be said that the same would amount to fraud within the definition of IPC.

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