https://www.taxtmi.com/caselaws?id=216866 The Appellate Tribunal dismissed the appeal, upholding the denial of Cenvat Credit for MS scrap used in manufacturing due to fraudulent practices by the Appellant. The Tribunal found evidence of collusion and misuse of invoices to claim credit, causing loss to Revenue. Despite the Appellant's arguments regarding time-barred proceedings and lack of evidence against them, the Tribunal concluded that the fraudulent actions warranted the dismissal of the appeal, emphasizing the Appellant's failure to demonstrate clean conduct or refute the allegations of fraud and revenue loss. en-us Wed, 03 Aug 2011 00:00:00 +0530 Fri, 07 Sep 2012 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216866 The Appellate Tribunal dismissed the appeal, upholding the denial of Cenvat Credit for MS scrap used in manufacturing due to fraudulent practices by the Appellant. The Tribunal found evidence of collusion and misuse of invoices to claim credit, causing loss to Revenue. Despite the Appellant's arguments regarding time-barred proceedings and lack of evidence against them, the Tribunal concluded that the fraudulent actions warranted the dismissal of the appeal, emphasizing the Appellant's failure to demonstrate clean conduct or refute the allegations of fraud and revenue loss. Case-Laws Central Excise Wed, 03 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216866