https://www.taxtmi.com/caselaws?id=79035 Validity of Cenvat credit on imported scrap depends on proof of actual receipt and delivery of the goods. Registered dealers must account for the goods and issue documents only when supply is real; invoices and end-use certificates alone are insufficient where transport particulars are seriously discrepant. When vehicle numbers are implausible or unverified, the burden shifts to the dealers and recipients to establish delivery through reliable evidence. Where the appellate record is incomplete and the parties seek to file further material, the dispute may be remitted for fresh adjudication with an opportunity to produce submissions and evidence. en-us Thu, 07 Jan 2010 00:00:00 +0530 Fri, 31 Dec 2010 16:18:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=79035 Validity of Cenvat credit on imported scrap depends on proof of actual receipt and delivery of the goods. Registered dealers must account for the goods and issue documents only when supply is real; invoices and end-use certificates alone are insufficient where transport particulars are seriously discrepant. When vehicle numbers are implausible or unverified, the burden shifts to the dealers and recipients to establish delivery through reliable evidence. Where the appellate record is incomplete and the parties seek to file further material, the dispute may be remitted for fresh adjudication with an opportunity to produce submissions and evidence. Case-Laws Central Excise Thu, 07 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=79035