https://www.taxtmi.com/caselaws?id=244370 Cenvat credit cannot be disallowed where the assessee's claim is supported by invoices and Form ST-XXVI-A records showing entry of the goods into Himachal Pradesh, and Revenue fails to produce cogent evidence of diversion or non-receipt. The documentary record in this matter corroborated receipt of the goods, while the allegation that they were diverted after entering the State remained unproved. On that basis, the disallowance of credit was not sustainable, and the assessee was entitled to retain the credit allowed by the adjudicating authority. en-us Fri, 26 Jul 2013 00:00:00 +0530 Tue, 25 Feb 2014 05:48:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244370 Cenvat credit cannot be disallowed where the assessee's claim is supported by invoices and Form ST-XXVI-A records showing entry of the goods into Himachal Pradesh, and Revenue fails to produce cogent evidence of diversion or non-receipt. The documentary record in this matter corroborated receipt of the goods, while the allegation that they were diverted after entering the State remained unproved. On that basis, the disallowance of credit was not sustainable, and the assessee was entitled to retain the credit allowed by the adjudicating authority. Case-Laws Central Excise Fri, 26 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244370