Input credit is not allowed where the good are not received – Supreme Court

The Supreme Court in this matter held that where the Excise Authorities and the Tribunal have concurrently come to the conclusion that the goods in question were never received by the assessee in its factory and therefore, the assesses claim of having consumed the same was not genuine.

To read the complete judgment of High Court 2018 Taxo.online 614

To read the complete judgment of Supreme Court 2019 Taxo.online 975