https://www.taxtmi.com/caselaws?id=243852 Concurrent factual findings that inputs were not physically received, and that invoice entries and stock records were inconsistent, supported denial and recovery of Cenvat credit. The authorities also accepted, on facts, the alternative case that credit had been taken without reversal after removal of the goods. On the same factual basis, suppression of true transaction details justified invocation of the extended period of limitation. The note states that the challenge failed because the dispute turned on evidence and no question of law arose in the absence of perversity. en-us Wed, 15 Jan 2014 00:00:00 +0530 Fri, 12 Sep 2014 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243852 Concurrent factual findings that inputs were not physically received, and that invoice entries and stock records were inconsistent, supported denial and recovery of Cenvat credit. The authorities also accepted, on facts, the alternative case that credit had been taken without reversal after removal of the goods. On the same factual basis, suppression of true transaction details justified invocation of the extended period of limitation. The note states that the challenge failed because the dispute turned on evidence and no question of law arose in the absence of perversity. Case-Laws Central Excise Wed, 15 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243852