https://www.taxtmi.com/caselaws?id=203237 The court dismissed the appeal under Section 35G of the Central Excise Act, upholding the decision of the Tribunal that the assessee validly received goods and was entitled to claim Cenvat Credit. Despite missing consignor details in invoices, substantial evidence like octroi receipts and transportation documents confirmed receipt. The court emphasized that the absence of consignor information did not negate the evidence of actual receipt. The judgment underscored the importance of considering the overall evidence in such cases and upheld the validity of the assessee's claim based on the presented evidence. en-us Mon, 01 Nov 2010 00:00:00 +0530 Sat, 14 May 2011 10:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203237 The court dismissed the appeal under Section 35G of the Central Excise Act, upholding the decision of the Tribunal that the assessee validly received goods and was entitled to claim Cenvat Credit. Despite missing consignor details in invoices, substantial evidence like octroi receipts and transportation documents confirmed receipt. The court emphasized that the absence of consignor information did not negate the evidence of actual receipt. The judgment underscored the importance of considering the overall evidence in such cases and upheld the validity of the assessee's claim based on the presented evidence. Case-Laws Central Excise Mon, 01 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203237