https://www.taxtmi.com/caselaws?id=267283 CENVAT credit is unavailable on duty-paid invoices alone when the corresponding inputs are not actually received or used in manufacture. On the facts, manipulated transport and dealership records, diversion of goods, and failure to produce independent proof of receipt or consumption supported denial of credit and invocation of the extended period. The challenge based on natural justice failed because inspection and copies were offered, the key statement was not retracted, and the existing material was otherwise sufficient. Penalties for confiscation-related conduct were sustained, though reduced for some parties, and interest followed as a statutory consequence of the confirmed duty demand. en-us Mon, 06 Jul 2015 00:00:00 +0530 Tue, 03 Nov 2015 08:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267283 CENVAT credit is unavailable on duty-paid invoices alone when the corresponding inputs are not actually received or used in manufacture. On the facts, manipulated transport and dealership records, diversion of goods, and failure to produce independent proof of receipt or consumption supported denial of credit and invocation of the extended period. The challenge based on natural justice failed because inspection and copies were offered, the key statement was not retracted, and the existing material was otherwise sufficient. Penalties for confiscation-related conduct were sustained, though reduced for some parties, and interest followed as a statutory consequence of the confirmed duty demand. Case-Laws Central Excise Mon, 06 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267283