https://www.taxtmi.com/caselaws?id=152685 Cenvat credit was held unsustainable where invoices were issued without actual supply of goods. The invoices carried a vehicle description inconsistent with the quantities shown, and the supplier's proprietor stated that only invoices were issued and no goods were dispatched; those statements were not retracted. On those facts, the transaction was treated as fraudulent and the demand, interest, and penalty were upheld. The same fraud and suppression of material facts also justified invocation of the extended limitation period, so the limitation objection failed and the adjudication order was restored in full. en-us Thu, 21 Jan 2010 00:00:00 +0530 Tue, 09 Jul 2013 10:35:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152685 Cenvat credit was held unsustainable where invoices were issued without actual supply of goods. The invoices carried a vehicle description inconsistent with the quantities shown, and the supplier's proprietor stated that only invoices were issued and no goods were dispatched; those statements were not retracted. On those facts, the transaction was treated as fraudulent and the demand, interest, and penalty were upheld. The same fraud and suppression of material facts also justified invocation of the extended limitation period, so the limitation objection failed and the adjudication order was restored in full. Case-Laws Central Excise Thu, 21 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152685