https://www.taxtmi.com/caselaws?id=254873 The Tribunal upheld the Commissioner's decision, rejecting the Revenue's appeals due to lack of corroborative evidence, absence of money flow back, operation of Section 3A, and failure to identify an alternate source of raw material procurement. The case involved allegations of issuing cenvatable invoices without supplying goods, but the appellate authority found the Revenue's claims assumptive and lacking sufficient proof, ultimately ruling in favor of the defendants. en-us Thu, 24 Apr 2014 00:00:00 +0530 Fri, 02 Jan 2015 15:39:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254873 The Tribunal upheld the Commissioner's decision, rejecting the Revenue's appeals due to lack of corroborative evidence, absence of money flow back, operation of Section 3A, and failure to identify an alternate source of raw material procurement. The case involved allegations of issuing cenvatable invoices without supplying goods, but the appellate authority found the Revenue's claims assumptive and lacking sufficient proof, ultimately ruling in favor of the defendants. Case-Laws Central Excise Thu, 24 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254873