https://www.taxtmi.com/caselaws?id=249612 The Hon'ble Mrs. Archana Wadhwa set aside the impugned order and allowed the appeal in favor of the appellants. The lack of substantial evidence supporting the allegations of non-receipt of inputs and denial of CENVAT credit led to the decision, emphasizing discrepancies in transporters' addresses and statements, questioning the authenticity of services used for transporting inputs. The Tribunal remanded the matter for reconsideration, highlighting the appellants' maintenance of proper input records and the inappropriate reliance on a previous case by the Departmental Representative due to significant differences in circumstances. en-us Thu, 23 Jan 2014 00:00:00 +0530 Thu, 04 Sep 2014 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249612 The Hon'ble Mrs. Archana Wadhwa set aside the impugned order and allowed the appeal in favor of the appellants. The lack of substantial evidence supporting the allegations of non-receipt of inputs and denial of CENVAT credit led to the decision, emphasizing discrepancies in transporters' addresses and statements, questioning the authenticity of services used for transporting inputs. The Tribunal remanded the matter for reconsideration, highlighting the appellants' maintenance of proper input records and the inappropriate reliance on a previous case by the Departmental Representative due to significant differences in circumstances. Case-Laws Central Excise Thu, 23 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249612