https://www.taxtmi.com/caselaws?id=267281 Cenvat credit was held inadmissible where the assessee failed to prove actual receipt of duty-paid inputs and the Revenue's evidence showed fictitious invoices, denial of supply by suppliers, and unsupported payments. The demand of credit, interest and consequential penalty was sustained because the burden of proving entitlement to credit remained on the assessee and was not discharged by transport, banking, or other credible documents. Objections based on non-production of witnesses for cross-examination were rejected, as the documentary and circumstantial evidence independently established fraudulent availment and the statements were treated as reliable. Penalties on the company and involved directors were upheld, while the fourth appellant was given relief for lack of evidence linking it to the fraud. en-us Tue, 30 Jun 2015 00:00:00 +0530 Tue, 03 Nov 2015 06:19:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267281 Cenvat credit was held inadmissible where the assessee failed to prove actual receipt of duty-paid inputs and the Revenue's evidence showed fictitious invoices, denial of supply by suppliers, and unsupported payments. The demand of credit, interest and consequential penalty was sustained because the burden of proving entitlement to credit remained on the assessee and was not discharged by transport, banking, or other credible documents. Objections based on non-production of witnesses for cross-examination were rejected, as the documentary and circumstantial evidence independently established fraudulent availment and the statements were treated as reliable. Penalties on the company and involved directors were upheld, while the fourth appellant was given relief for lack of evidence linking it to the fraud. Case-Laws Central Excise Tue, 30 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267281