https://www.taxtmi.com/caselaws?id=153670 CESTAT (AT) allowed the appeal, restoring the original adjudicating authority's order and permitting CENVAT/MODVAT credit. The Tribunal found the lower appellate authority had relied solely on unstamped LRs and a transporter's statement without considering extensive documentary evidence (demand drafts, LRs naming the appellant as consignee, invoices) showing receipt and payment for inputs. The transporter's record describing goods as "miscellaneous" and the transporter's statement were held insufficient to rebut the appellant's evidence. As there was no independent corroboration by Revenue that inputs were not received, credit was allowed and the appeal decided for the appellant. en-us Fri, 07 Aug 2009 00:00:00 +0530 Tue, 18 Nov 2025 17:15:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153670 CESTAT (AT) allowed the appeal, restoring the original adjudicating authority's order and permitting CENVAT/MODVAT credit. The Tribunal found the lower appellate authority had relied solely on unstamped LRs and a transporter's statement without considering extensive documentary evidence (demand drafts, LRs naming the appellant as consignee, invoices) showing receipt and payment for inputs. The transporter's record describing goods as "miscellaneous" and the transporter's statement were held insufficient to rebut the appellant's evidence. As there was no independent corroboration by Revenue that inputs were not received, credit was allowed and the appeal decided for the appellant. Case-Laws Central Excise Fri, 07 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153670