Reiteration of instruction in cases of fraudulent availment of modvat credit for action against assessee/officers responsible

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Full Text of the Document

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....ntation of Cir. No. 177/11/96-CX dated 28.2.96. - Para 3.48 by the PAC for the year ending 31.3.1992. - Fraudulent availment of Modvat Credit by Sipani Automobiles Limited, Bangalore. - regarding. I am directed to invite your attention to Board's Cir. No. 177/11/96-CX dated 28.2.96 based on the recommendations in the 104th Report (10th Lok Sabha) regarding fraudulent availment of Modvat credit ....