https://www.taxtmi.com/caselaws?id=345293 Cenvat credit was denied where dealer invoices were found to be unsupported by any genuine movement of duty-paid goods. The dealer had obtained registration on the basis of forged rent documents, had no established godown or possession of premises, and the registration was cancelled retrospectively. On the record, the invoices reflected only paper transactions, and the manufacturer failed to prove actual purchase, transit sale, or proper verification of the dealer's identity and address. As the statutory conditions for credit on dealer invoices were not satisfied and the burden of proving admissibility was not discharged, the denial of credit was upheld. en-us Fri, 07 Jul 2017 00:00:00 +0530 Thu, 03 Aug 2017 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345293 Cenvat credit was denied where dealer invoices were found to be unsupported by any genuine movement of duty-paid goods. The dealer had obtained registration on the basis of forged rent documents, had no established godown or possession of premises, and the registration was cancelled retrospectively. On the record, the invoices reflected only paper transactions, and the manufacturer failed to prove actual purchase, transit sale, or proper verification of the dealer's identity and address. As the statutory conditions for credit on dealer invoices were not satisfied and the burden of proving admissibility was not discharged, the denial of credit was upheld. Case-Laws Central Excise Fri, 07 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345293