https://www.taxtmi.com/caselaws?id=217611 CENVAT credit was contested on dealers' invoices where the Department alleged non-receipt of duty-paid inputs and use of parallel or invalid invoices. One Member held that the assessee had received the scrap, taken reasonable steps, and could not be denied credit for the dealer's alleged fraud, making the demand, interest, and penalties unsustainable. The other Member found the invoices non-genuine, the goods not proved to have crossed the Gujarat border, and the transport evidence supportive of the Department, and upheld invocation of the extended limitation period in a case of fraudulent credit availment. The matter was referred for a third Member because of the differing views on credit and limitation. en-us Fri, 03 Feb 2012 00:00:00 +0530 Fri, 19 Oct 2012 15:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217611 CENVAT credit was contested on dealers' invoices where the Department alleged non-receipt of duty-paid inputs and use of parallel or invalid invoices. One Member held that the assessee had received the scrap, taken reasonable steps, and could not be denied credit for the dealer's alleged fraud, making the demand, interest, and penalties unsustainable. The other Member found the invoices non-genuine, the goods not proved to have crossed the Gujarat border, and the transport evidence supportive of the Department, and upheld invocation of the extended limitation period in a case of fraudulent credit availment. The matter was referred for a third Member because of the differing views on credit and limitation. Case-Laws Central Excise Fri, 03 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217611