CENVAT Credit Claimed via Fake Invoices Invalid; No Actual Manufacturing Occurred, Duty Liability Must Be Reversed.

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....CENVTA credit - fake invoices - the transaction was back to back and there was no manufacturing activity of the bricks in RRL is factory for which Central Excise duty needs to be discharged - It is settled position, of ineligible CENVAT credit, if any, is reversed of there is discharge of duty liability - AT....