https://www.taxtmi.com/caselaws?id=756304 CESTAT Chandigarh dismissed the appeal in a CENVAT credit case involving fraudulent invoices. The appellant firm wrongly availed credit on invoices from another company that issued bills without actual material supply. Investigation revealed the supplier's partner admitted to selling prime material locally while passing credit to manufacturers by falsely describing goods as scrap. The appellant's partner confessed to taking credit on scrap cuttings shown as prime goods in invoices. The appellant voluntarily debited the credit before formal proceedings, and the partner never retracted his admission. CESTAT upheld the Commissioner's order, noting the burden of proof for credit admissibility lies with the manufacturer under CENVAT Credit Rules 2004. en-us Tue, 30 Jul 2024 00:00:00 +0530 Thu, 01 Aug 2024 08:31:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756304 CESTAT Chandigarh dismissed the appeal in a CENVAT credit case involving fraudulent invoices. The appellant firm wrongly availed credit on invoices from another company that issued bills without actual material supply. Investigation revealed the supplier's partner admitted to selling prime material locally while passing credit to manufacturers by falsely describing goods as scrap. The appellant's partner confessed to taking credit on scrap cuttings shown as prime goods in invoices. The appellant voluntarily debited the credit before formal proceedings, and the partner never retracted his admission. CESTAT upheld the Commissioner's order, noting the burden of proof for credit admissibility lies with the manufacturer under CENVAT Credit Rules 2004. Case-Laws Central Excise Tue, 30 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756304