2023 (6) TMI 992

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....ri Anand Nainawati , Advocate for the Appellant Shri Ghanasyam Soni , Additional Commissioner ( AR ) for the Respondent ORDER RAMESH NAIR The background of this case is that the appellant had cleared imported goods under VKGUY/DEPB licence/ authorizations issued by DGFT and purchased from one M/s. Padmavati Agencies Private Ltd. which was subsequently found to be forged licences. After....

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....appearing on behalf of the appellant submits that the cenvat credit was denied on the ground that there was forgery and fraud in respect of licenses under which the imported goods were cleared. He submits that in the customs case the learned Commissioner customs has categorically held that the appellant was not the party to the forgery of licence committed by the seller of the licences. Therefore,....

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....95 (76) ELT 497 (SC) Continental Foundation Jt. Venture Vs. CCE -2007 (216) ELT 177 (SC) Padmini Products Vs. CCE - 1988 (35) ELT 543 (T) Padmini Products Vs. CCE - 1989 (43) ELT 195 (SC) CCE Vs. Chemphar Drugs & Liniments - 1989 (40) ELT 276 (SC) Pahwa Chemicals Pvt. Ltd Vs. CCE - 2005 (189) ELT 257 (SC) 3. Shri Ghanasyam Soni, Learned Additional Co....

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.... G L Metallica P Ltd Vs. CCE, Jaipur-I - 2010 (262) ELT 995 (Tri.Del) CC, Kandla Vs. Essar Oil Ltd - 2004 (172) ELT 433 (SC) Blue Blends (I) Ltd VS. CC, Mumbai - 2001 (136) ELT 411 (Tri.- Mum) ICI India Ltd Vs. CC (Port), Calcutta - 2005 (184) ELT 339 (Cal) ICI India ltd Vs. Commissioner - 2005 (187) ELT A31 (SC) 4. We have carefully considered the submissio....