https://www.taxtmi.com/caselaws?id=100339 The appeal was dismissed by the Appellate Tribunal CEGAT, New Delhi due to the appellant's failure to prove receipt of inputs in their factory. The demand of Rs. 46,922 was confirmed based solely on invoices. The Commissioner (Appeals) affirmed this decision, noting the lack of evidence regarding the origin of the inputs supplied. en-us Thu, 05 Oct 2000 00:00:00 +0530 Wed, 01 Feb 2012 10:36:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100339 The appeal was dismissed by the Appellate Tribunal CEGAT, New Delhi due to the appellant's failure to prove receipt of inputs in their factory. The demand of Rs. 46,922 was confirmed based solely on invoices. The Commissioner (Appeals) affirmed this decision, noting the lack of evidence regarding the origin of the inputs supplied. Case-Laws Central Excise Thu, 05 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100339