https://www.taxtmi.com/caselaws?id=374377 Fraudulent availment of Cenvat credit was not proved where the department relied mainly on invoice descriptions differing from the goods actually received and on statements recorded during investigation. The manufacturer showed procurement through registered dealers, payment by cheque, laboratory testing of inputs before use, and export-oriented finished goods, which reduced any apparent incentive to use non-duty-paid inputs. The relied-upon statements were retracted or disputed as coerced, and no independent documentary or financial evidence showed cash dealings, diversion, or receipt of non-duty-paid goods. The difference in descriptions was accepted as commercial nomenclature in the iron and steel trade, so the duty demand and penalties on the manufacturer, dealer, and signatory were set aside. en-us Tue, 13 Nov 2018 00:00:00 +0530 Fri, 01 Feb 2019 07:27:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374377 Fraudulent availment of Cenvat credit was not proved where the department relied mainly on invoice descriptions differing from the goods actually received and on statements recorded during investigation. The manufacturer showed procurement through registered dealers, payment by cheque, laboratory testing of inputs before use, and export-oriented finished goods, which reduced any apparent incentive to use non-duty-paid inputs. The relied-upon statements were retracted or disputed as coerced, and no independent documentary or financial evidence showed cash dealings, diversion, or receipt of non-duty-paid goods. The difference in descriptions was accepted as commercial nomenclature in the iron and steel trade, so the duty demand and penalties on the manufacturer, dealer, and signatory were set aside. Case-Laws Central Excise Tue, 13 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374377