https://www.taxtmi.com/caselaws?id=353168 The High Court dismissed the appeal, affirming the Tribunal's decision that the appellant was not entitled to Cenvat Credit based on endorsed invoices from a unit operating under an exemption. The Court held that no substantial question of law was involved, and the procedural lapses and fraudulent practices justified the denial of Cenvat Credit. The extended time limit for recovery was invoked due to fraud, collusion, willful misstatement, and suppression of facts by the appellant. The appeal was dismissed in limine with no costs. en-us Thu, 21 Dec 2017 00:00:00 +0530 Fri, 29 Dec 2017 08:22:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353168 The High Court dismissed the appeal, affirming the Tribunal's decision that the appellant was not entitled to Cenvat Credit based on endorsed invoices from a unit operating under an exemption. The Court held that no substantial question of law was involved, and the procedural lapses and fraudulent practices justified the denial of Cenvat Credit. The extended time limit for recovery was invoked due to fraud, collusion, willful misstatement, and suppression of facts by the appellant. The appeal was dismissed in limine with no costs. Case-Laws Central Excise Thu, 21 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353168