https://www.taxtmi.com/caselaws?id=450151 CENVAT credit is available only on receipt of duty-paid inputs supported by valid duty paying documents, and that entitlement fails where the alleged goods are not the declared inputs and the surrounding evidence shows fake documentation or collusion. The record indicated that the purported sandalwood oil was not genuinely received as claimed, with blank invoices, sealed containers, transport papers, official stamps and admitted dealings pointing to a non-genuine transaction. The documentary trail could not overcome the substantive finding that credit had been taken on non-existent or misdescribed inputs, so the credit claim was unsustainable and the connected demand, penalty and interest were upheld. en-us Tue, 27 Feb 2024 00:00:00 +0530 Wed, 28 Feb 2024 19:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450151 CENVAT credit is available only on receipt of duty-paid inputs supported by valid duty paying documents, and that entitlement fails where the alleged goods are not the declared inputs and the surrounding evidence shows fake documentation or collusion. The record indicated that the purported sandalwood oil was not genuinely received as claimed, with blank invoices, sealed containers, transport papers, official stamps and admitted dealings pointing to a non-genuine transaction. The documentary trail could not overcome the substantive finding that credit had been taken on non-existent or misdescribed inputs, so the credit claim was unsustainable and the connected demand, penalty and interest were upheld. Case-Laws Central Excise Tue, 27 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450151