https://www.taxtmi.com/caselaws?id=217317 Cenvat credit cannot be denied merely on transporter records where the invoices, check-post records, transporter-linked documents and the assessee's and dealer's records support receipt of inputs. The dispute depended on factual appreciation of whether the goods covered by the invoices were actually received. As the revenue relied only on a transporter register describing the goods as miscellaneous and produced no independent corroborative evidence to show non-delivery, the Tribunal's finding that receipt was proved was neither unreasonable nor perverse. On that basis, the High Court found no substantial question of law for interference. en-us Fri, 21 Jan 2011 00:00:00 +0530 Thu, 01 May 2014 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217317 Cenvat credit cannot be denied merely on transporter records where the invoices, check-post records, transporter-linked documents and the assessee's and dealer's records support receipt of inputs. The dispute depended on factual appreciation of whether the goods covered by the invoices were actually received. As the revenue relied only on a transporter register describing the goods as miscellaneous and produced no independent corroborative evidence to show non-delivery, the Tribunal's finding that receipt was proved was neither unreasonable nor perverse. On that basis, the High Court found no substantial question of law for interference. Case-Laws Central Excise Fri, 21 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217317