https://www.taxtmi.com/caselaws?id=378027 Cenvat credit could not be denied merely on allegations that invoices were bogus where GRs, accounts and other records showed receipt and accounting of zinc ingots, and the department relied on oral statements that were neither tested by cross-examination nor supported by independent enquiry. The credit denial was therefore set aside. The extended period of limitation also could not be invoked because the evidence did not establish suppression, misrepresentation or intent to evade duty; the show cause notices were issued beyond the relevant period and were time-barred. Penalties founded on the same allegation were likewise unsustainable, and the orders-in-original were set aside. en-us Tue, 12 Feb 2019 00:00:00 +0530 Mon, 08 Apr 2019 09:28:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378027 Cenvat credit could not be denied merely on allegations that invoices were bogus where GRs, accounts and other records showed receipt and accounting of zinc ingots, and the department relied on oral statements that were neither tested by cross-examination nor supported by independent enquiry. The credit denial was therefore set aside. The extended period of limitation also could not be invoked because the evidence did not establish suppression, misrepresentation or intent to evade duty; the show cause notices were issued beyond the relevant period and were time-barred. Penalties founded on the same allegation were likewise unsustainable, and the orders-in-original were set aside. Case-Laws Central Excise Tue, 12 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378027