https://www.taxtmi.com/caselaws?id=254874 Cenvat credit cannot be denied solely on the basis of a delayed, uncorroborated third-party statement when contemporaneous documentary evidence supports receipt and movement of goods. Here, GRs and VAT-D3 forms showed transport and dispatch from the supplier to the assessee's premises, while no alternate source of procurement was established. The documentary record therefore prevailed over the transport operator's statement recorded after about three years, and the credit disallowance was held unsustainable. en-us Fri, 25 Apr 2014 00:00:00 +0530 Fri, 02 Jan 2015 15:39:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254874 Cenvat credit cannot be denied solely on the basis of a delayed, uncorroborated third-party statement when contemporaneous documentary evidence supports receipt and movement of goods. Here, GRs and VAT-D3 forms showed transport and dispatch from the supplier to the assessee's premises, while no alternate source of procurement was established. The documentary record therefore prevailed over the transport operator's statement recorded after about three years, and the credit disallowance was held unsustainable. Case-Laws Central Excise Fri, 25 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254874