https://www.taxtmi.com/caselaws?id=78646 Octroi receipts lacking the consignor's name and bill number were held insufficient, on the material before the Tribunal, to prove non-receipt of goods or fraudulent availment of Cenvat credit. The Tribunal applied its earlier view, which had already been affirmed by the Punjab and Haryana High Court in Commissioner of Central Excise, Chandigarh v. M/s Swastik Steel Works, and that settled position was followed here. Given that reliance on binding precedent, the High Court found no basis to interfere and dismissed the revenue appeals. en-us Wed, 11 Aug 2010 00:00:00 +0530 Mon, 06 Dec 2010 22:49:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78646 Octroi receipts lacking the consignor's name and bill number were held insufficient, on the material before the Tribunal, to prove non-receipt of goods or fraudulent availment of Cenvat credit. The Tribunal applied its earlier view, which had already been affirmed by the Punjab and Haryana High Court in Commissioner of Central Excise, Chandigarh v. M/s Swastik Steel Works, and that settled position was followed here. Given that reliance on binding precedent, the High Court found no basis to interfere and dismissed the revenue appeals. Case-Laws Central Excise Wed, 11 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78646