https://www.taxtmi.com/caselaws?id=236983 Manufacturers availing Cenvat credit on supplier invoices were found not to have taken reasonable steps under Rule 7 where the supplier was not shown to have actually manufactured or supplied the quantities invoiced and no convincing receipt evidence was produced. The wrongful credit based on bogus invoices justified penalties on the manufacturers and job workers, even though the job workers had not themselves taken credit. The dealer was not treated as liable to penalty on these facts, and the amount already paid was appropriated towards duty under Section 11A(2B). en-us Mon, 02 Apr 2012 00:00:00 +0530 Sat, 14 Sep 2013 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236983 Manufacturers availing Cenvat credit on supplier invoices were found not to have taken reasonable steps under Rule 7 where the supplier was not shown to have actually manufactured or supplied the quantities invoiced and no convincing receipt evidence was produced. The wrongful credit based on bogus invoices justified penalties on the manufacturers and job workers, even though the job workers had not themselves taken credit. The dealer was not treated as liable to penalty on these facts, and the amount already paid was appropriated towards duty under Section 11A(2B). Case-Laws Central Excise Mon, 02 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236983