https://www.taxtmi.com/caselaws?id=429449 Where Cenvat credit is disputed on the allegation that goods were not actually received through the dealer chain, the department must first establish a prima facie case of fraud or wrongful availment, after which the assessee may rebut it with statutory records and supporting documents. Here, the assessee relied on returns, RG registers, invoices, declarations and related material to show receipt of goods, manufacture of finished goods and clearance on duty payment. The HC held that these disputed factual issues required fuller examination, set aside the impugned orders and remanded the matter to the Tribunal for fresh adjudication on the existing record. en-us Fri, 14 Oct 2022 00:00:00 +0530 Mon, 19 Jun 2023 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429449 Where Cenvat credit is disputed on the allegation that goods were not actually received through the dealer chain, the department must first establish a prima facie case of fraud or wrongful availment, after which the assessee may rebut it with statutory records and supporting documents. Here, the assessee relied on returns, RG registers, invoices, declarations and related material to show receipt of goods, manufacture of finished goods and clearance on duty payment. The HC held that these disputed factual issues required fuller examination, set aside the impugned orders and remanded the matter to the Tribunal for fresh adjudication on the existing record. Case-Laws Central Excise Fri, 14 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429449