https://www.taxtmi.com/caselaws?id=112833 Credit under the excise input scheme cannot be sustained without proof of actual receipt of inputs; where the record showed that the goods covered by the documents were not received, the credit was rightly denied. Once the availment of credit was found unauthorized, the penalty for ineligible credit was confirmed. Confiscation with redemption fine was not upheld on the facts stated, and the interest demand was also unsustainable because the relevant interest provision was introduced after the period in dispute. The appeal succeeded only to the limited extent of setting aside the redemption fine and interest. en-us Fri, 12 Dec 2003 00:00:00 +0530 Tue, 01 May 2012 18:55:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112833 Credit under the excise input scheme cannot be sustained without proof of actual receipt of inputs; where the record showed that the goods covered by the documents were not received, the credit was rightly denied. Once the availment of credit was found unauthorized, the penalty for ineligible credit was confirmed. Confiscation with redemption fine was not upheld on the facts stated, and the interest demand was also unsustainable because the relevant interest provision was introduced after the period in dispute. The appeal succeeded only to the limited extent of setting aside the redemption fine and interest. Case-Laws Central Excise Fri, 12 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112833