https://www.taxtmi.com/caselaws?id=440551 The appellant, a manufacturer, faced allegations of taking Cenvat credit based on fake invoices. Despite delays in tax payments by the commission agent, it was found that the appellant had acted in good faith and correctly availed the credit. As a result, the proceedings against the appellant were deemed unsustainable. The initial order for recovery of Cenvat credit, interest, and penalty was overturned, and the appeal was allowed in favor of the appellant. en-us Wed, 19 Jul 2023 00:00:00 +0530 Fri, 21 Jul 2023 08:24:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440551 The appellant, a manufacturer, faced allegations of taking Cenvat credit based on fake invoices. Despite delays in tax payments by the commission agent, it was found that the appellant had acted in good faith and correctly availed the credit. As a result, the proceedings against the appellant were deemed unsustainable. The initial order for recovery of Cenvat credit, interest, and penalty was overturned, and the appeal was allowed in favor of the appellant. Case-Laws Central Excise Wed, 19 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440551