https://www.taxtmi.com/caselaws?id=210244 The Tribunal rejected the appeal against the Commissioner (Appeals)'s decision to recover wrongly taken Cenvat credit and impose penalties on the appellant, a manufacturer, for invoices issued without actual material supply. The appellant's arguments regarding timely filing of returns and non-receipt of goods were dismissed, as the burden of proof to show receipt of goods rested on them, which they failed to do. The Tribunal distinguished cited precedents due to lack of evidence from suppliers, ultimately upholding the decision to deny the appeal. en-us Wed, 15 Jun 2011 00:00:00 +0530 Thu, 22 Nov 2012 18:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210244 The Tribunal rejected the appeal against the Commissioner (Appeals)'s decision to recover wrongly taken Cenvat credit and impose penalties on the appellant, a manufacturer, for invoices issued without actual material supply. The appellant's arguments regarding timely filing of returns and non-receipt of goods were dismissed, as the burden of proof to show receipt of goods rested on them, which they failed to do. The Tribunal distinguished cited precedents due to lack of evidence from suppliers, ultimately upholding the decision to deny the appeal. Case-Laws Central Excise Wed, 15 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210244