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
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
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
overseas supplier. Therefore, they could have
handed over or procured the documents easily. There has been delay
in filing the application for amendment
genuine reware
housing certificates within the stipulated time period and intentionally
procured forged documents with deliberate intention to evade duty and
by not getting ... central excise duty of
Rs. 14,96,320/- on raw materials procured by the Appellant and which
were consumed in finished goods were also made
Jain or his employee Mr. Prabhu; that he did not have any
document to confirm that he purchased the licenses from Shri
Lalit Jain ... failed to produce. The appellant
also failed to produce any documents suggesting procurement of
the forged licenses from Shri Lalit Jain of M/s Ribs
taxpayer had any
role in delayed procurement of "No Claim" certificate and
the relevant documents/evidences thereafter that are
necessary attachments
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
