https://www.taxtmi.com/caselaws?id=331920 CENVAT credit was denied where the record showed alleged diversion of goods and issuance of invoices without receipt of goods. The Tribunal found the proceedings, modus operandi, recorded statements and role of the participants materially identical to an earlier decision involving the same scrap procurement and invoice transmission pattern. As the defence raised was also the same as in that matter, the earlier Tribunal ruling was followed and the findings confirming denial of credit, interest and penalties were left undisturbed. The challenge therefore failed and the appeals were rejected. en-us Fri, 12 Aug 2016 00:00:00 +0530 Sun, 04 Sep 2016 22:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331920 CENVAT credit was denied where the record showed alleged diversion of goods and issuance of invoices without receipt of goods. The Tribunal found the proceedings, modus operandi, recorded statements and role of the participants materially identical to an earlier decision involving the same scrap procurement and invoice transmission pattern. As the defence raised was also the same as in that matter, the earlier Tribunal ruling was followed and the findings confirming denial of credit, interest and penalties were left undisturbed. The challenge therefore failed and the appeals were rejected. Case-Laws Central Excise Fri, 12 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331920