https://www.taxtmi.com/caselaws?id=246722 CENVAT credit was not available where the record showed that the supplier's goods were diverted and never reached the recipient for further processing. Credit taken only on documents, without actual receipt of goods, failed the basic requirement for admissibility. The objection that cross-examination had been denied was treated as a delaying tactic and did not displace the finding that the credit was paper-based. On that basis, the demand was sustained. en-us Wed, 26 Dec 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:44:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246722 CENVAT credit was not available where the record showed that the supplier's goods were diverted and never reached the recipient for further processing. Credit taken only on documents, without actual receipt of goods, failed the basic requirement for admissibility. The objection that cross-examination had been denied was treated as a delaying tactic and did not displace the finding that the credit was paper-based. On that basis, the demand was sustained. Case-Laws Central Excise Wed, 26 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246722