https://www.taxtmi.com/caselaws?id=210294 The Tribunal set aside the order demanding duty, interest, and penalty against the appellants for wrongly taking cenvat credit without physically receiving goods. The decision was based on the lack of corroborative evidence supporting the claim that the goods were not received, as the supplier's statement was dated after the relevant period. The Tribunal emphasized the weakness of the department's case due to the absence of additional evidence, ultimately allowing the appeal and providing consequential relief to the appellants. en-us Thu, 14 Jul 2011 00:00:00 +0530 Thu, 22 Nov 2012 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210294 The Tribunal set aside the order demanding duty, interest, and penalty against the appellants for wrongly taking cenvat credit without physically receiving goods. The decision was based on the lack of corroborative evidence supporting the claim that the goods were not received, as the supplier's statement was dated after the relevant period. The Tribunal emphasized the weakness of the department's case due to the absence of additional evidence, ultimately allowing the appeal and providing consequential relief to the appellants. Case-Laws Central Excise Thu, 14 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210294