https://www.taxtmi.com/caselaws?id=31688 The Tribunal upheld the recovery of wrongly availed cenvat credit due to fake invoices from non-existent dealers. The appellant's claim of procuring goods from registered dealers was dismissed, emphasizing the duty liability on the manufacturer to verify transactions. While confirming duty and interest payment, the Tribunal found the penalty imposed unsustainable, disposing of the appeal. The judgment underscores the significance of verifying transaction authenticity and manufacturer responsibility in compliance with excise laws to avoid penalties and recoveries. en-us Thu, 06 Sep 2007 00:00:00 +0530 Tue, 02 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31688 The Tribunal upheld the recovery of wrongly availed cenvat credit due to fake invoices from non-existent dealers. The appellant's claim of procuring goods from registered dealers was dismissed, emphasizing the duty liability on the manufacturer to verify transactions. While confirming duty and interest payment, the Tribunal found the penalty imposed unsustainable, disposing of the appeal. The judgment underscores the significance of verifying transaction authenticity and manufacturer responsibility in compliance with excise laws to avoid penalties and recoveries. Case-Laws Central Excise Thu, 06 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31688