https://www.taxtmi.com/caselaws?id=172367 Allegations that Cenvat credit was taken on fabricated or parallel invoices in a collusive arrangement required the appellate authority to examine the investigation material and the core factual controversy. The Tribunal instead proceeded on the general premise that the assessee need not verify the manufacturer's duty payment and that any remedy lay only against the manufacturer, without addressing the fraud and collusion allegations. That approach was found unsustainable because the disputed evidence and factual findings had not been considered. The Tribunal's order was set aside and the matter remanded for fresh decision on all factual and legal issues. en-us Tue, 03 Jul 2012 00:00:00 +0530 Sat, 03 Oct 2015 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172367 Allegations that Cenvat credit was taken on fabricated or parallel invoices in a collusive arrangement required the appellate authority to examine the investigation material and the core factual controversy. The Tribunal instead proceeded on the general premise that the assessee need not verify the manufacturer's duty payment and that any remedy lay only against the manufacturer, without addressing the fraud and collusion allegations. That approach was found unsustainable because the disputed evidence and factual findings had not been considered. The Tribunal's order was set aside and the matter remanded for fresh decision on all factual and legal issues. Case-Laws Central Excise Tue, 03 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172367