https://www.taxtmi.com/caselaws?id=261496 Cenvat credit is inadmissible where corroborative evidence establishes that duty-paid invoices do not correspond to the goods actually received and the credit claimant fails to prove receipt of inputs and reasonable due diligence. Evidence such as absent goods movement, transporter statements, vehicle mismatches and stock discrepancies may support disallowance. Fraudulent or mismatched invoicing, coupled with failure to rebut a prima facie revenue case, supports invocation of the extended limitation period and recovery of wrongly availed credit. Penalties may apply to officers involved in procurement and dealers who aid wrongful credit availment, although penalty quantum may be reduced where excessive. en-us Mon, 06 Jul 2015 00:00:00 +0530 Tue, 14 Jul 2015 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261496 Cenvat credit is inadmissible where corroborative evidence establishes that duty-paid invoices do not correspond to the goods actually received and the credit claimant fails to prove receipt of inputs and reasonable due diligence. Evidence such as absent goods movement, transporter statements, vehicle mismatches and stock discrepancies may support disallowance. Fraudulent or mismatched invoicing, coupled with failure to rebut a prima facie revenue case, supports invocation of the extended limitation period and recovery of wrongly availed credit. Penalties may apply to officers involved in procurement and dealers who aid wrongful credit availment, although penalty quantum may be reduced where excessive. Case-Laws Central Excise Mon, 06 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261496