https://www.taxtmi.com/caselaws?id=220017 CENVAT credit on scrap routed through dealers was held inadmissible where the assessee could not prove receipt of the very duty-paid inputs described in the invoices. The Tribunal relied on check-post reports, supplier statements, and transport evidence to conclude that the ship-breakers' goods did not reach the assessee through the dealer chain. Credit was also denied on invoices bearing duplicate or parallel serial numbers because repeated discrepancies, unreliable vehicle particulars, and the absence of inward records such as gate registers or GRNs left the burden of proof undischarged. The Tribunal further held that fake or unsupported invoices justified invocation of the extended period, so the demand was not time-barred. en-us Tue, 10 Jul 2012 00:00:00 +0530 Wed, 21 Aug 2013 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220017 CENVAT credit on scrap routed through dealers was held inadmissible where the assessee could not prove receipt of the very duty-paid inputs described in the invoices. The Tribunal relied on check-post reports, supplier statements, and transport evidence to conclude that the ship-breakers' goods did not reach the assessee through the dealer chain. Credit was also denied on invoices bearing duplicate or parallel serial numbers because repeated discrepancies, unreliable vehicle particulars, and the absence of inward records such as gate registers or GRNs left the burden of proof undischarged. The Tribunal further held that fake or unsupported invoices justified invocation of the extended period, so the demand was not time-barred. Case-Laws Central Excise Tue, 10 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220017