https://www.taxtmi.com/caselaws?id=248088 Cenvat credit on disputed consignments was tested against Parwanoo barrier records maintained under the Himachal Pradesh sales tax law. Where the records were illegible, no adverse inference was drawn and credit remained admissible. For the remaining consignments, the barrier entries, movement particulars and surrounding circumstances showed that goods were recorded as received before dispatch or moved within impossible time frames, indicating paper transactions and no actual receipt in the factory. The view that ST-XXVI-A records were irrelevant was rejected on these facts, and manufacture or duty payment on final products did not by itself prove receipt of inputs. Penalties were sustained because the fraudulent credit claim involved active participation and connivance. en-us Thu, 08 May 2014 00:00:00 +0530 Thu, 04 Jun 2015 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248088 Cenvat credit on disputed consignments was tested against Parwanoo barrier records maintained under the Himachal Pradesh sales tax law. Where the records were illegible, no adverse inference was drawn and credit remained admissible. For the remaining consignments, the barrier entries, movement particulars and surrounding circumstances showed that goods were recorded as received before dispatch or moved within impossible time frames, indicating paper transactions and no actual receipt in the factory. The view that ST-XXVI-A records were irrelevant was rejected on these facts, and manufacture or duty payment on final products did not by itself prove receipt of inputs. Penalties were sustained because the fraudulent credit claim involved active participation and connivance. Case-Laws Central Excise Thu, 08 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248088