https://www.taxtmi.com/caselaws?id=235149 The Tribunal upheld the recovery of Cenvat credit amount but set aside the penalty imposed on the appellant, emphasizing the manufacturer's duty to verify the correctness of credit availed from registered dealers. The appellant was found ineligible for the credit due to the fraud committed by the dealer, with the extended recovery period invoked. The Tribunal ruled that the burden of proof regarding the admissibility of Cenvat credit rests with the manufacturer and exempted the appellant from penalty under the relevant rules and acts. en-us Tue, 26 Feb 2013 00:00:00 +0530 Wed, 07 Aug 2013 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235149 The Tribunal upheld the recovery of Cenvat credit amount but set aside the penalty imposed on the appellant, emphasizing the manufacturer's duty to verify the correctness of credit availed from registered dealers. The appellant was found ineligible for the credit due to the fraud committed by the dealer, with the extended recovery period invoked. The Tribunal ruled that the burden of proof regarding the admissibility of Cenvat credit rests with the manufacturer and exempted the appellant from penalty under the relevant rules and acts. Case-Laws Central Excise Tue, 26 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235149