In the matter of Mangalam Alloys Ltd. v. Commissioner of Central Excise Ahmedabad-III [R/TAX APPEAL NO. 1088 of 2018 With R/TAX APPEAL NO. 1089 of 2018 (Gujarat)], the Gujarat High court decided that where assessee claimed CEVAT credit of duty paid on inputs received under various invoices and Adjudicating Authority denied CENVAT credit for inputs covered under 12 invoices on plea that goods were not physically received by assessee and Tribunal upheld it, since assessee was not able to establish actual movement of goods, order of Tribunal was justified and CENVAT credit, therefore, could not have been claimed. 

To read the complete judgment 2018 Taxo.online 613