https://www.taxtmi.com/caselaws?id=331370 The High Court upheld the Tribunal's decision, dismissing the appeal regarding the wrongful availment of Cenvat Credit by the appellant. The Court found no legal error or substantial question of law, emphasizing the need to verify the actual nature of goods received for claiming credit and the importance of factual findings in such cases. The appellant's contention that they were bona fide purchasers was rejected due to discrepancies in the goods received compared to the invoices, leading to the rejection of their claim. en-us Wed, 10 Feb 2016 00:00:00 +0530 Tue, 15 Nov 2016 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331370 The High Court upheld the Tribunal's decision, dismissing the appeal regarding the wrongful availment of Cenvat Credit by the appellant. The Court found no legal error or substantial question of law, emphasizing the need to verify the actual nature of goods received for claiming credit and the importance of factual findings in such cases. The appellant's contention that they were bona fide purchasers was rejected due to discrepancies in the goods received compared to the invoices, leading to the rejection of their claim. Case-Laws Central Excise Wed, 10 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331370