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Central Excise - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

CENVAT credit - duty paying documents - allegation of fake duty ...

Case Laws     Central Excise

January 15, 2020

CENVAT credit - duty paying documents - allegation of fake duty paying document fraudulently prepared and supplied by a number of registered dealers without actually supplying the corresponding input materials - The department has also accepted the payment of duty on the goods sold by these dealers and hence it cannot deny the availment of modvat credit by the buyer of these goods, if put to use in the manufacturing

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