https://www.taxtmi.com/caselaws?id=125408 Penalty and denial of credit were found unsustainable where the Department failed to prove that the invoices had been issued to another party or that the appellants had not received the yarn covered by those invoices. The record did not contain the office copies of the disputed invoices, nor any investigation or verification identifying the actual recipient. In the absence of evidence establishing wrongful availment of credit merely on the basis of alleged invoice manipulation, the adverse action could not be sustained and consequential relief followed. en-us Fri, 27 Feb 2009 00:00:00 +0530 Tue, 23 Oct 2012 17:46:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125408 Penalty and denial of credit were found unsustainable where the Department failed to prove that the invoices had been issued to another party or that the appellants had not received the yarn covered by those invoices. The record did not contain the office copies of the disputed invoices, nor any investigation or verification identifying the actual recipient. In the absence of evidence establishing wrongful availment of credit merely on the basis of alleged invoice manipulation, the adverse action could not be sustained and consequential relief followed. Case-Laws Central Excise Fri, 27 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125408