Recovery of CENVAT Credit - fraudulent availment of CENVAT Credit - Merely because the company issuing...

Recovery of CENVAT Credit - fraudulent availment of CENVAT Credit - Merely because the company issuing invoice was found non-existent, the appellant could not be denied the availment of Cenvat Credit thereupon unless and until his involvement in terms of his knowledge about such non-existence and about the invoice to be bogus is not proved on record. Otherwise also there is no denial that the appellant has cleared his final product on payment of duty. - Once assessee is found to have acted with ..... .....

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