CENVAT Credit - fake invoices - credit availed based on invoices without actually receiving the goods -...

CENVAT Credit - fake invoices - credit availed based on invoices without actually receiving the goods - It is evident that except for the evidence in the form of records, statements of transporter’s employee and check post records, the department has not been able to bring any acceptable evidence to prove non- receipt of the duty paid copper inputs . The department also not been able to disprove by any logical means the receipt and use of duty paid copper inputs in the manner prescribed in and due compliance with the provision of Cenvat Credit Rules, 2004. - Credit cannot be denied - AT .....

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