https://www.taxtmi.com/caselaws?id=250589 Cenvat credit could not be denied where the assessee produced invoices, transport documents and an affidavit showing receipt of inputs from the immediate supplier. The Tribunal held that the relevant inquiry was the identity and role of the immediate supplier and the evidence of actual movement of goods, and that adverse material arising only from investigations against an earlier supplier was insufficient to defeat the claim. On that basis, the denial of credit and the penalties on both assessees were set aside, with consequential relief granted. en-us Fri, 25 Apr 2014 00:00:00 +0530 Tue, 19 Aug 2014 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250589 Cenvat credit could not be denied where the assessee produced invoices, transport documents and an affidavit showing receipt of inputs from the immediate supplier. The Tribunal held that the relevant inquiry was the identity and role of the immediate supplier and the evidence of actual movement of goods, and that adverse material arising only from investigations against an earlier supplier was insufficient to defeat the claim. On that basis, the denial of credit and the penalties on both assessees were set aside, with consequential relief granted. Case-Laws Central Excise Fri, 25 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250589