https://www.taxtmi.com/caselaws?id=209115 Cenvat credit was treated as inadmissible where returns and invoices showed a factory address that no longer existed, while the actual manufacturing activity was carried on from an unregistered unit. On those admitted facts, the claim that inputs were duly received and used in manufacture could not be sustained, and the credit was found to have been fraudulently availed and passed on through non-existent factory documentation. The absence of the exact cash-duty quantum in the notice did not defeat the demand because the core violation was the improper availment of credit. Interest and penalty were therefore sustained. en-us Tue, 22 Mar 2011 00:00:00 +0530 Tue, 13 Oct 2015 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209115 Cenvat credit was treated as inadmissible where returns and invoices showed a factory address that no longer existed, while the actual manufacturing activity was carried on from an unregistered unit. On those admitted facts, the claim that inputs were duly received and used in manufacture could not be sustained, and the credit was found to have been fraudulently availed and passed on through non-existent factory documentation. The absence of the exact cash-duty quantum in the notice did not defeat the demand because the core violation was the improper availment of credit. Interest and penalty were therefore sustained. Case-Laws Central Excise Tue, 22 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209115