https://www.taxtmi.com/caselaws?id=403065 Cenvat credit may be denied where surrounding circumstances show doubtful receipt of duty-paid goods or implausible transport, including shortages, duty-free goods in the premises, and vehicle records inconsistent with carriage of the invoiced goods. Where transport capability and surrounding evidence supported genuine supply, credit was allowed on the remaining invoices. Penalties were not sustained against the supplier when the record showed supply of goods, receipt of payment, and transport arranged by the buyer. The director's penalty was not upheld in full and was reduced, with liability confined to the credit that stood denied. en-us Wed, 13 Jan 2021 00:00:00 +0530 Tue, 11 Jan 2022 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403065 Cenvat credit may be denied where surrounding circumstances show doubtful receipt of duty-paid goods or implausible transport, including shortages, duty-free goods in the premises, and vehicle records inconsistent with carriage of the invoiced goods. Where transport capability and surrounding evidence supported genuine supply, credit was allowed on the remaining invoices. Penalties were not sustained against the supplier when the record showed supply of goods, receipt of payment, and transport arranged by the buyer. The director's penalty was not upheld in full and was reduced, with liability confined to the credit that stood denied. Case-Laws Central Excise Wed, 13 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403065