https://www.taxtmi.com/caselaws?id=128163 Cenvat credit cannot be denied merely on allegations of bogus invoices unless the department establishes, with cogent evidence, that the goods were not received or that the assessee contravened the governing invoice rules. Where the dispute rests on dealer investigation alone, and the record shows invoice particulars, payment by cheque, and supporting documents, the burden is not met unless proper enquiry links the transactions to a non-receipt of goods. The analysis emphasises that penalties also depend on proof of contravention, and cannot stand on suspicion or incomplete investigation. en-us Mon, 24 Aug 2009 00:00:00 +0530 Wed, 14 Jun 2017 08:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128163 Cenvat credit cannot be denied merely on allegations of bogus invoices unless the department establishes, with cogent evidence, that the goods were not received or that the assessee contravened the governing invoice rules. Where the dispute rests on dealer investigation alone, and the record shows invoice particulars, payment by cheque, and supporting documents, the burden is not met unless proper enquiry links the transactions to a non-receipt of goods. The analysis emphasises that penalties also depend on proof of contravention, and cannot stand on suspicion or incomplete investigation. Case-Laws Central Excise Mon, 24 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128163