CENVAT without physical movement of goods illegal

CA Urvashi Porwal

Brief of the Case

In the case of Sujana Metal Products Ltd. Versus The Commissioner of Central Excise, Chennai-II, it was held that creation of cenvat documents and debiting duty without physical movement of goods and in turn took back the credit without receipt of any goods, is a clear violation of Central Excise Act and Rules and is liable to penalty.

Facts of the Case

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