https://www.taxtmi.com/caselaws?id=260188 CENVAT credit could not be denied solely on an RTO report suggesting that the invoice vehicle numbers were incapable of transporting the goods, where the duty-paying documents were verified as genuine and payment to suppliers was made by account payee cheque. The assessee also claimed receipt and use of the goods in manufacture, with transportation arranged by it, and had produced cash payment vouchers for freight. Because those vouchers and related evidence had not been examined by the lower authorities, the matter was remanded for fresh verification and an opportunity of hearing before any final denial of credit. en-us Fri, 01 May 2015 00:00:00 +0530 Thu, 04 Jun 2015 08:26:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260188 CENVAT credit could not be denied solely on an RTO report suggesting that the invoice vehicle numbers were incapable of transporting the goods, where the duty-paying documents were verified as genuine and payment to suppliers was made by account payee cheque. The assessee also claimed receipt and use of the goods in manufacture, with transportation arranged by it, and had produced cash payment vouchers for freight. Because those vouchers and related evidence had not been examined by the lower authorities, the matter was remanded for fresh verification and an opportunity of hearing before any final denial of credit. Case-Laws Central Excise Fri, 01 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260188