respect of which he is not in possession of any document evidencing
payment of central excise duty.
(ii) The input tax credit referred ... were not nil rated in the said Schedule;
(ii) the document for procurement of such goods is available with
the registered person;
(iii) the registered
agent is recorded by
showing him the railway Receipts procured from Bhopal Railway. The
documents seized at Jaipur and Coimbatore are admittedly the
pocket note ... accounted for raw
material procured by him. This Tribunal held that a inference
cannot be based on certain private documents only when there
were completed by
him and bank account opening forms and other relevant
documents were signed by Sh. Sunil Goel; declared premises of
Castech Industries ... source of procurement:
Fabricated documents like bills were raised on
different entities and documents/statement
proves common source of procurement and all
activities were controlled
they were engaged in the manufacture of
TMT Bar for which they procure MS Ingots from various
7
manufactures. After having seen copy of invoice ... bars manufactured out of the MS
Ingots procured under the above documents as the same was used
for production of MS Ingots procured under
issue pertains to the availment of CENVAT credit against
documents evidencing duties paid upon procurement of 'base oil' and
'other lubricating oils
under the cover of proper documents.
That on perusal of ledger it is seen that M/s SFPL procured the goods in
cash from some ... under the cover of proper documents and on perusal of ledger it is seen
that M/s SFPL procured the goods in cash from some
documents recovered from residence of Snehal R. Shah, he submits that demand is
not sustainable. It is a settled law that documents recovered from ... than these documents, the evidence is V.N. Parab's statement
and Mohan Bhai Gupta's statement. The seized documents
rules
framed thereunder during the material period by Ishaan. Voluminous
documents of approximately 2569 pages enclosed with the said reply,
conclusively and unequivocally demonstrated ... reply to the show
cause notice. The said documents also established that the procured or
purported nature of the statements of some selected job workers
cannot be demanded on the basis of the documents recovered from
Shri Manoj Rajouria and the documents recovered from Shri Manoj
Rajouria cannot be taken ... going through those documents, we find that the
entries do not correspond with each other as the documents
recovered from the premises of Shri Manoj
cannot be demanded on the basis of the documents recovered from
Shri Manoj Rajouria and the documents recovered from Shri Manoj
Rajouria cannot be taken ... going through those documents, we find that the
entries do not correspond with each other as the documents
recovered from the premises of Shri Manoj
