https://www.taxtmi.com/caselaws?id=261536 The Tribunal upheld the Commissioner (Appeals) orders, dismissing the Revenue's appeals. It concluded that the Revenue lacked sufficient evidence to prove the respondents availed Cenvat credit without receiving goods. The Tribunal emphasized the importance of corroborative evidence and procedural correctness, affirming the respondents' compliance and rejecting liability for reversal or penalties. en-us Wed, 17 Jun 2015 00:00:00 +0530 Wed, 04 Jul 2018 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261536 The Tribunal upheld the Commissioner (Appeals) orders, dismissing the Revenue's appeals. It concluded that the Revenue lacked sufficient evidence to prove the respondents availed Cenvat credit without receiving goods. The Tribunal emphasized the importance of corroborative evidence and procedural correctness, affirming the respondents' compliance and rejecting liability for reversal or penalties. Case-Laws Central Excise Wed, 17 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261536