2006 (9) TMI 46

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....r Alloy Products, Zinc Products, Tin Products & Copper and articles thereof falling under Chapter 74,79 & 80 of Central Excise Tariff Act, 1985 where availing Modvat facility. Based upon certain seizure in Sept., 93 and detailed investigations carried out by the officers of Division X, a number of irregularities and misuse of Modvat facility by the aforementioned units were detected and a show cause notice issued in May, 1995. It was, inter alia, alleged in the Show Cause Notice that M/s. MTL and M/s. MEL have availed excess Modvat credit & deemed credit no available them and in certain cases also they availed of credit on forged documents. M/s. MTL also manufactured brass rods by using the inputs which were clearly recognizable as non duty....

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.....00 kgs. by introducing a decimal point in the excise records once the goods are received in Bombay as informed as on phone with suitable instructions. Thus, there was evasion on 2700 kgs. of the goods. The details of such forged documents are in Annexure B(X) of the Show Cause Notice. 3.The assessee in their reply, inter alia, submitted that they had purchased material from M/s. Mahavir Metal Inds. At their Mumbai office, under their endorsement in original GP.1 & it was not possible to say the GP-1's were forged documents. They had also taken credit of a lasser amount than what was mentioned in the GP-1 on basis of actual quantity of goods received. It the original manufacturer removed more material on forged GP1's then it is the respo....