https://www.taxtmi.com/caselaws?id=233709 The Tribunal upheld the denial of Cenvat Credit to M/s. Harsaran Dass Sita Ram prop. Desh Metal Works, amounting to Rs. 1,97,363/-, due to alleged receipt of goods under bogus invoices from M/s. R.K. Enterprises. The Commissioner's decision was supported, emphasizing the appellant's failure to sufficiently prove the receipt and utilization of goods in manufacturing. The burden of proof was on the appellant, who did not successfully challenge the evidence against them, leading to the rejection of their appeal and imposition of penalties under section 11AC. en-us Mon, 25 Mar 2013 00:00:00 +0530 Mon, 13 May 2013 12:13:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233709 The Tribunal upheld the denial of Cenvat Credit to M/s. Harsaran Dass Sita Ram prop. Desh Metal Works, amounting to Rs. 1,97,363/-, due to alleged receipt of goods under bogus invoices from M/s. R.K. Enterprises. The Commissioner's decision was supported, emphasizing the appellant's failure to sufficiently prove the receipt and utilization of goods in manufacturing. The burden of proof was on the appellant, who did not successfully challenge the evidence against them, leading to the rejection of their appeal and imposition of penalties under section 11AC. Case-Laws Central Excise Mon, 25 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233709