https://www.taxtmi.com/caselaws?id=347591 Fraudulent availment of Cenvat credit can be sustained where the record shows paper transactions, fabricated Central Excise invoices and no actual movement of goods, and the assessee cannot displace that finding with acceptable documentary evidence. An un-retracted incriminating statement admitting the offence was relied on, and the Tribunal applied the settled principle that such statements remain admissible unless shown to be vitiated by inducement, threat or coercion. On those facts and circumstances, the demand and fraud findings were upheld. en-us Mon, 31 Jul 2017 00:00:00 +0530 Mon, 18 Sep 2017 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347591 Fraudulent availment of Cenvat credit can be sustained where the record shows paper transactions, fabricated Central Excise invoices and no actual movement of goods, and the assessee cannot displace that finding with acceptable documentary evidence. An un-retracted incriminating statement admitting the offence was relied on, and the Tribunal applied the settled principle that such statements remain admissible unless shown to be vitiated by inducement, threat or coercion. On those facts and circumstances, the demand and fraud findings were upheld. Case-Laws Central Excise Mon, 31 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347591