2016 (11) TMI 308 - SCH - Central Excise

Wrong availment of cenvat credit - non receipt of inputs - Held that - We find no ground to interfere. HC order confirmed. 2015 (2) TMI 1110 - BOMBAY HIGH COURT held that once the Tribunal has found that the transportation as claimed and of the goods has not taken place at all, then, coupled with other materials, the Tribunal rightly arrived at the conclusion that there has been a wrongful availment of Cenvat credit. In the circumstances, we do not think that the Tribunal s order can be termed as perverse. The special leave petition is dismissed. - Decided against the appellant.