https://www.taxtmi.com/caselaws?id=448482 CESTAT Ahmedabad upheld the Commissioner's order dismissing allegations of fraudulent Cenvat credit availment against a respondent accused of using fake invoices for ship breaking scrap. The tribunal found insufficient evidence to prove non-receipt of inputs, noting that brokers confirmed supply and transportation to respondent, while no re-rolling mills were identified as actual users of diverted scrap. Despite transporters denying delivery and having fake addresses, the tribunal held that credit cannot be denied when goods are properly recorded in registers and invoices are from registered dealers. The Revenue's appeal was dismissed for lack of corroborative evidence establishing diversion or fraudulent credit availment. en-us Wed, 17 Jan 2024 00:00:00 +0530 Sat, 20 Jan 2024 08:22:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448482 CESTAT Ahmedabad upheld the Commissioner's order dismissing allegations of fraudulent Cenvat credit availment against a respondent accused of using fake invoices for ship breaking scrap. The tribunal found insufficient evidence to prove non-receipt of inputs, noting that brokers confirmed supply and transportation to respondent, while no re-rolling mills were identified as actual users of diverted scrap. Despite transporters denying delivery and having fake addresses, the tribunal held that credit cannot be denied when goods are properly recorded in registers and invoices are from registered dealers. The Revenue's appeal was dismissed for lack of corroborative evidence establishing diversion or fraudulent credit availment. Case-Laws Central Excise Wed, 17 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448482