Fake Invoices: CENVAT Credit not allowable

Advertisement Commissioner, Central Excise & CGST Vs Prem Jain Ispat Udyog Pvt. Ltd. (CESTAT Delhi) Under rule 4(1) of the Credit Rules, CENVAT credit of inputs to be used in the manufacture of final product is allowable to the manufacturer only on receipt of the goods along with invoices in the factory of manufacturer. Rule 4(5) of the Credit Rules also casts a burden of proof regarding the admissibility of the CENVAT credit upon the manufacturer taking such credit. The respondent failed to comply with the above provisions of the Credit Rules. It was, therefore, not entitled to take CE...