https://www.taxtmi.com/caselaws?id=124520 The Tribunal found that the appellant manufacturer was not entitled to rectification of a mistake regarding the denial of credit due to invoices based on a document issued by a non-existent entity. Despite suspicions, the benefit of doubt was given regarding the appellant's knowledge or intention in wrongly availing the credit. The appellant was required to pay duty and interest but the penalty was set aside. The eligibility of Cenvat credit based on fraudulent documents was also denied, with the appellant directed to pay the duty and interest demanded. Penal action was set aside due to the benefit of doubt granted to the appellant. en-us Fri, 25 May 2007 00:00:00 +0530 Mon, 01 Oct 2012 13:44:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124520 The Tribunal found that the appellant manufacturer was not entitled to rectification of a mistake regarding the denial of credit due to invoices based on a document issued by a non-existent entity. Despite suspicions, the benefit of doubt was given regarding the appellant's knowledge or intention in wrongly availing the credit. The appellant was required to pay duty and interest but the penalty was set aside. The eligibility of Cenvat credit based on fraudulent documents was also denied, with the appellant directed to pay the duty and interest demanded. Penal action was set aside due to the benefit of doubt granted to the appellant. Case-Laws Central Excise Fri, 25 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124520