Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2005)(191)ELT589Tri(Mum.)bai
1. The appellant is engaged in the manufacture of MS ingots falling under Chapter 72 of Central Excise Tariff Act. He avails of MOPVAT credit of duty paid on the scrap received by him as inputs. During the period under dispute the appellant availed of credit on the strength of 10 endorsed gate passes and 44 certificates issued in lieu of gate-passes. The gate passes referred to above were endorsed by Traders and the Certificates were issued by the Central Excise Officers, who verified the original duty paying documents. Both these documents are valid documents for the purpose of taking credit.2. It is alleged that the appellant availed credit on the strength of endorsed gate passes, which were so endorsed on the strength of, forged gate passes and availed of credit on the basis of certificates issued on the basis of fake/forged documents. During the investigation statements of the officials of the appellant company and that of the traders from whom inputs were received, were recorded....
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