https://www.taxtmi.com/caselaws?id=219662 The appeal was dismissed as the appellant failed to provide evidence of the physical arrival of inputs despite claiming cenvat credit based on invoices from suppliers. The adjudicating authority found that invoices were issued without actual supply of inputs to the appellant, leading to the confirmation of the disallowance of cenvat credit. The appellant's argument regarding payments made for the inputs was not sufficient to justify the credit claim, resulting in the lower authorities' decision being upheld. en-us Mon, 18 Jun 2012 00:00:00 +0530 Fri, 14 Dec 2012 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219662 The appeal was dismissed as the appellant failed to provide evidence of the physical arrival of inputs despite claiming cenvat credit based on invoices from suppliers. The adjudicating authority found that invoices were issued without actual supply of inputs to the appellant, leading to the confirmation of the disallowance of cenvat credit. The appellant's argument regarding payments made for the inputs was not sufficient to justify the credit claim, resulting in the lower authorities' decision being upheld. Case-Laws Central Excise Mon, 18 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219662