CCE, Noida Versus M/s Aar Vee Control (P) Ltd. - Central Excise - CESTAT NEW DELHI - Tri - Cenvat credit taken on bogus invoices - The invoices issued by M/s Pasondia Steel to M/s Rishav Trading and M/s Bansal Structural were bogus invoices, the further invoices issued by the registered dealer on the basis of M/s Pasondia s invoices would, without any doubt, also be bogus invoices without receipt of any material - The availability of Cenvat credit is linked with the actual receipt of the goods c................................... Central Excise - Case Laws
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