inputs and capital goods on the strength of duty paying documents procured by them without actual receipt of inputs/capital goods. Accordingly the Central Excise ... were sent to the Noticee No.1 which had only procured duty paying documents for availing fraudulent credit. The entries regarding Registration numbers of vehicles
customers of the appellant. After recording statement of 22 customers and procuring various documents from the 422 customers, as also documents recovered during the searches ... documents were again made available to them after passing of the order. In any case these documents are their own documents which have been procured
followed for export of Red Sanders in the form of log procured through auction from the Government of Andhra Pradesh
In exercise of the powers ... Udyog Bhawan, New Delhi.
(iii) The application shall be accompanied by documents evidencing procurement of Red Sanders Wood in the form of log from
their condonation application they have not mentioned that they could not procure the documents in time as their factory was under lock out since
their condonation application they have mentioned that they could not procure the documents in time as their factory was under lock out since
Otherwise also we find that the documents seized from the premises of Vijaya Agencies are third party documents and cannot be made the sole basis ... much less any evidence to procurement of other raw materials. Shri Anoop Kumar Sahu was never questioned about the procurement of the raw materials except
Prevention of use in Automobiles) Order, 2000. Thus Naphtha cannot be sold, procured in open market and various procedures are prescribed for controlled movement. Naphtha ... appellants have fabricated a large number of documents so as to indicate that Naphtha procured was purportedly used in the manufacture of solvents and thereafter
document evidencing the payment
of duty on the quantity so removed and
conveyed.
The manufacturer may, with the prior
permission of the Collector, procure excisable ... with
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WP(C) 1477/1998 Page 16 of 60
the duty paying documents can be
established.
The goods so obtained shall be stored
appellant had procured the inputs from M/s. steel Mongers (India) Pvt. Ltd., a second stage dealer under the proper duty paying documents. There ... instant case, the appellant has procured the goods from a dealer who had, issued a valid duty paying document. It is undisputed that the appellant
Exports navsari and M/s. Sunshine
Overseas both 100% EOUs were showing
procurement of raw materials i.e. Polyester
Grey Fabrics / MMF (Proc) from various ... showing in the
statutory documents and for completing the
entries against CT3; as stated above the
documents like Invoices and RE3s used
