Cenvat Credit cannot be denied on assumptions of fraudulent intention

Commissioner of Central Excise Vs Welspun Corporation Ltd. (Punjab and Haryana HC)

In the given case M/s Welspun Project Ltd. (for short, ‘WPL’) is engaged in manufacture of M.S. Pipes, it received order of supply of pipes from GMADA on 5.3.2012. As per the condition of purchase order, the pipes were to be supplied subject to exemption underPlease become a Premium member. If you are already a Premium member, login here to access the full content.