https://www.taxtmi.com/caselaws?id=445717 Cenvat credit was denied where inspection showed the premises were entirely occupied by another concern and no raw material, finished goods, labour, or machinery of the assessee were found. Statements on record, electricity consumption data, and inconsistencies in the claimed production, scrap sales, transport, and infrastructure supported the conclusion that there was no actual manufacturing activity by the assessee. Applying the preponderance of probability standard, the evidence established that the invoices were paper transactions without corresponding receipt or movement of inputs. The credit claim was therefore unsustainable and the denial of Cenvat credit was justified. en-us Thu, 09 Nov 2023 00:00:00 +0530 Sat, 18 Nov 2023 08:38:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445717 Cenvat credit was denied where inspection showed the premises were entirely occupied by another concern and no raw material, finished goods, labour, or machinery of the assessee were found. Statements on record, electricity consumption data, and inconsistencies in the claimed production, scrap sales, transport, and infrastructure supported the conclusion that there was no actual manufacturing activity by the assessee. Applying the preponderance of probability standard, the evidence established that the invoices were paper transactions without corresponding receipt or movement of inputs. The credit claim was therefore unsustainable and the denial of Cenvat credit was justified. Case-Laws Central Excise Thu, 09 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445717