https://www.taxtmi.com/highlights?id=61959 CENVAT Credit - It is also difficult to accept the finding of the Commissioner (Appeals) that the respondent was not a party to the fake transactions. It is only the respondent who was to gain by adoption of such a mode and, therefore, the conclusion that even though only invoices were received by the respondent without the goods, the respondent had no role to play is perverse. - AT en-us Wed, 16 Feb 2022 11:43:20 +0530 Wed, 16 Feb 2022 11:43:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61959 CENVAT Credit - It is also difficult to accept the finding of the Commissioner (Appeals) that the respondent was not a party to the fake transactions. It is only the respondent who was to gain by adoption of such a mode and, therefore, the conclusion that even though only invoices were received by the respondent without the goods, the respondent had no role to play is perverse. - AT Highlights Central Excise Wed, 16 Feb 2022 11:43:20 +0530 https://www.taxtmi.com/highlights?id=61959