https://www.taxtmi.com/caselaws?id=792793 Cenvat credit was denied on invoices issued by bogus or non-existent suppliers because the assessee failed to take reasonable steps to verify the supplier's identity, address and the genuineness of the duty-paid documents. The records showed irregular invoices and delivery documents, including vague descriptions, common addresses and missing transport details, supporting the finding that the documents were not genuine and that credit was knowingly taken on suspect invoices. The same conduct justified invocation of the extended period of limitation and equal penalty, as the facts disclosed positive action and deliberate misuse. The objection based on non-supply of relied-upon documents was rejected. en-us Tue, 02 Jun 2026 00:00:00 +0530 Thu, 04 Jun 2026 08:37:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792793 Cenvat credit was denied on invoices issued by bogus or non-existent suppliers because the assessee failed to take reasonable steps to verify the supplier's identity, address and the genuineness of the duty-paid documents. The records showed irregular invoices and delivery documents, including vague descriptions, common addresses and missing transport details, supporting the finding that the documents were not genuine and that credit was knowingly taken on suspect invoices. The same conduct justified invocation of the extended period of limitation and equal penalty, as the facts disclosed positive action and deliberate misuse. The objection based on non-supply of relied-upon documents was rejected. Case-Laws Central Excise Tue, 02 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792793