The units maintained duplicate set of invoices and manipulated the description of goods on the original copy of the invoices which contained the exact description of the product sold and the office copies had entries as "loose kits". The "loose kits" had fake invoices for fully manufactured diesel engines and diesel generating sets since loose kits are considered spare parts they do not attract Central Excise duty, he revealed. These manufacturing units were searched by Central Excise Preventive Officers of Jalandhar division last year and detailed investigations conducted later.

While Super Steel Industries Bathinda had evaded duty amounting to Rs 38 lakhs on sale of excisable goods worth Rs 3.03 crores, Azad Engineering Works Bathinda had evaded duty to the tune of Rs 22 lakhs on clearances of diesel engines and DG sets worth Rs 1.28 crores.