2013 (1) TMI 75

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....mises was shown as Madanpura, Street No. 8, Limbayat, Udhana, Surat. The assessee made certain stock declarations for availing credit, availed credit on receipt of yarns, paid duty on clearances of grey fabrics and also filed periodical returns. After the Simple and Liberal Excise Scheme was discontinued in July 2004, the respondents surrendered registration certificate on 15.09.2004.   2. On 18.7.2008, a show cause notice was issued to the respondent holding that credit of Rs. 12,66,117/- taken by the respondent was wrongly taken and utilisation of the same to the extent of Rs. 6,01,471/- was also shown wrong. It was alleged in the show cause notice that credit was taken based on invoices of fake units and the respondent was passin....

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....arned Commissioner that the office premises and residential premises were genuine has no relevance since cenvat credit is allowed based on manufacture and manufactured goods.   5. Learned consultant on behalf of the respondents submits that credit has been disallowed on the ground that manufacturing premises did not exist. The manufacturing premises was declared at the instance of Superintendent and he submits that no activity in reality took place in that place. He submits that respondents have submitted invoices of one m/s. Rita Fabrics who had manufactured grey fabrics out of duty paid yarn supplied by them. He submits that these documents clearly showed that respondent had got the grey fabrics manufactured and this was not even ....