https://www.taxtmi.com/caselaws?id=153418 Credit based on disputed invoices was inadmissible where the vehicle numbers in the invoices were themselves non-genuine and the assessee failed to prove actual transport and receipt of the inputs. Non-supply of the verification report did not vitiate the demand because the factual basis rested on the invoice discrepancies and the evidentiary burden shifted to the assessee. A post-use end use certificate did not establish contemporaneous receipt or movement of the scrap, and payment of duty on final products did not by itself disprove wrongful availment of credit. On these facts, penalty followed from the finding of a fraudulent paper transaction. en-us Wed, 06 Jan 2010 00:00:00 +0530 Tue, 23 Jul 2013 14:59:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153418 Credit based on disputed invoices was inadmissible where the vehicle numbers in the invoices were themselves non-genuine and the assessee failed to prove actual transport and receipt of the inputs. Non-supply of the verification report did not vitiate the demand because the factual basis rested on the invoice discrepancies and the evidentiary burden shifted to the assessee. A post-use end use certificate did not establish contemporaneous receipt or movement of the scrap, and payment of duty on final products did not by itself disprove wrongful availment of credit. On these facts, penalty followed from the finding of a fraudulent paper transaction. Case-Laws Central Excise Wed, 06 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153418