https://www.taxtmi.com/caselaws?id=4543 The case involved alleged fraudulent availment of modvat/cenvat credit based on invoices without actual receipt of goods. The burden of proof shifted to the respondents to prove receipt of goods. The evidence showed most entries were genuine, supported by payments via account payee cheques/drafts. Documentary evidence and statutory records backed the respondent's case. The Tribunal upheld findings, emphasizing compliance with burden of proof and reliance on statutory records. The judgment on 21.2.08 dismissed the appeals, affirming the lower authorities' decisions. en-us Thu, 21 Feb 2008 00:00:00 +0530 Sat, 12 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4543 The case involved alleged fraudulent availment of modvat/cenvat credit based on invoices without actual receipt of goods. The burden of proof shifted to the respondents to prove receipt of goods. The evidence showed most entries were genuine, supported by payments via account payee cheques/drafts. Documentary evidence and statutory records backed the respondent's case. The Tribunal upheld findings, emphasizing compliance with burden of proof and reliance on statutory records. The judgment on 21.2.08 dismissed the appeals, affirming the lower authorities' decisions. Case-Laws Central Excise Thu, 21 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4543