https://www.taxtmi.com/caselaws?id=795030 Cenvat credit requires actual receipt of inputs in the registered factory; credit based on invalid, exhausted or fictitious documents is inadmissible. Diversion records, statements and absence of supporting Cenvat records or supplier invoices supported reversal of credit where imported scrap was not received. Clandestine removal was established through parallel invoices, transport and freight records, booking registers, delivery documents and statements showing clearance of final products without invoices or duty payment. Fraudulent conduct, rather than a procedural lapse, justified the extended limitation period and penalties. The confirmed credit reversal, excise-duty demand, extended limitation and penalties remained enforceable. en-us Tue, 14 Jul 2026 00:00:00 +0530 Thu, 16 Jul 2026 09:07:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795030 Cenvat credit requires actual receipt of inputs in the registered factory; credit based on invalid, exhausted or fictitious documents is inadmissible. Diversion records, statements and absence of supporting Cenvat records or supplier invoices supported reversal of credit where imported scrap was not received. Clandestine removal was established through parallel invoices, transport and freight records, booking registers, delivery documents and statements showing clearance of final products without invoices or duty payment. Fraudulent conduct, rather than a procedural lapse, justified the extended limitation period and penalties. The confirmed credit reversal, excise-duty demand, extended limitation and penalties remained enforceable. Case-Laws Central Excise Tue, 14 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795030