https://www.taxtmi.com/caselaws?id=357407 The Member (Judicial) upheld the order-in-appeal, confirming fraudulent availed credit without receipt of inputs based on invoices issued by M/s. Parmeshwari Steels. The appellant's reliance on invoices alone, without actual receipt of goods, was established through statements from the supplier and other involved parties. The judgment emphasized the lack of physical receipt of inputs and the improper availing of credit solely based on invoices, leading to the dismissal of the appeal. en-us Thu, 15 Feb 2018 00:00:00 +0530 Fri, 23 Mar 2018 07:10:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357407 The Member (Judicial) upheld the order-in-appeal, confirming fraudulent availed credit without receipt of inputs based on invoices issued by M/s. Parmeshwari Steels. The appellant's reliance on invoices alone, without actual receipt of goods, was established through statements from the supplier and other involved parties. The judgment emphasized the lack of physical receipt of inputs and the improper availing of credit solely based on invoices, leading to the dismissal of the appeal. Case-Laws Central Excise Thu, 15 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357407