https://www.taxtmi.com/caselaws?id=356794 No reversal of CENVAT credit or penalty could be sustained against the registered unit where the record showed no manufacture at the premises, no goods cleared, no movement except through ARE-1 documents, and NIL returns for the period; the Tribunal held that mere generation of fraudulent documents did not establish actual availment or utilisation of credit, so the demand and penalty were set aside. Penalties on the exporting firms were, however, upheld because they knew no manufacture was taking place, participated in the fraudulent rebate arrangement, and were the main beneficiaries; their appeals were dismissed. en-us Fri, 09 Mar 2018 00:00:00 +0530 Tue, 13 Mar 2018 07:27:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356794 No reversal of CENVAT credit or penalty could be sustained against the registered unit where the record showed no manufacture at the premises, no goods cleared, no movement except through ARE-1 documents, and NIL returns for the period; the Tribunal held that mere generation of fraudulent documents did not establish actual availment or utilisation of credit, so the demand and penalty were set aside. Penalties on the exporting firms were, however, upheld because they knew no manufacture was taking place, participated in the fraudulent rebate arrangement, and were the main beneficiaries; their appeals were dismissed. Case-Laws Central Excise Fri, 09 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356794