https://www.taxtmi.com/caselaws?id=331722 The Tribunal upheld the impugned order, confirming that M/s. SRMM fraudulently availed Cenvat credit without receiving the goods. The appeals were dismissed based on the consistent evidence and modus operandi observed in similar cases. The Tribunal found no merit in the appellants' arguments regarding cross-examination and limitation, affirming the penalties and demand raised by the Revenue. The judgment reinforces the principle that fraudulent availment of Cenvat credit without actual receipt of goods warrants strict action and penalties. en-us Tue, 26 Jul 2016 00:00:00 +0530 Tue, 30 Aug 2016 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331722 The Tribunal upheld the impugned order, confirming that M/s. SRMM fraudulently availed Cenvat credit without receiving the goods. The appeals were dismissed based on the consistent evidence and modus operandi observed in similar cases. The Tribunal found no merit in the appellants' arguments regarding cross-examination and limitation, affirming the penalties and demand raised by the Revenue. The judgment reinforces the principle that fraudulent availment of Cenvat credit without actual receipt of goods warrants strict action and penalties. Case-Laws Central Excise Tue, 26 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331722