https://www.taxtmi.com/caselaws?id=435682 The appeals challenging penalty imposition under Rule 26(1) of Central Excise Rules, 2002 for purchasing inputs without proper invoices and facilitating fraudulent Cenvat credit availment were dismissed. The appellants' arguments regarding not physically handling the goods and the duty paid status were considered but deemed insufficient to avoid penalties. The judgment upheld the penalty imposition, concluding that all appellants were involved in abetting the fraudulent Cenvat credit availment by the supplier. en-us Thu, 23 Mar 2023 00:00:00 +0530 Sat, 25 Mar 2023 08:45:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435682 The appeals challenging penalty imposition under Rule 26(1) of Central Excise Rules, 2002 for purchasing inputs without proper invoices and facilitating fraudulent Cenvat credit availment were dismissed. The appellants' arguments regarding not physically handling the goods and the duty paid status were considered but deemed insufficient to avoid penalties. The judgment upheld the penalty imposition, concluding that all appellants were involved in abetting the fraudulent Cenvat credit availment by the supplier. Case-Laws Central Excise Thu, 23 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435682