https://www.taxtmi.com/caselaws?id=763086 Circumstantial evidence of abnormal electricity use, inadequate labour, doubtful transport records, inconsistent vehicle details, and non-receipt of raw materials was treated as showing sham manufacture and paper clearances. On that basis, the amount collected as duty was recoverable as duty collected from buyers under section 11D and section 11A(1) of the Central Excise Act, 1944. Because the underlying movement of goods was not proved, Cenvat credit on the alleged inputs was denied. The same findings of suppression, misdeclaration, and fraud justified invocation of the extended limitation period and imposition of penalties. en-us Wed, 11 Dec 2024 00:00:00 +0530 Fri, 13 Dec 2024 07:23:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763086 Circumstantial evidence of abnormal electricity use, inadequate labour, doubtful transport records, inconsistent vehicle details, and non-receipt of raw materials was treated as showing sham manufacture and paper clearances. On that basis, the amount collected as duty was recoverable as duty collected from buyers under section 11D and section 11A(1) of the Central Excise Act, 1944. Because the underlying movement of goods was not proved, Cenvat credit on the alleged inputs was denied. The same findings of suppression, misdeclaration, and fraud justified invocation of the extended limitation period and imposition of penalties. Case-Laws Central Excise Wed, 11 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763086