https://www.taxtmi.com/caselaws?id=264479 CENVAT credit cannot be denied merely on suspicion or on defective transport particulars without corroborative evidence, and the record must be examined invoice-wise. Where invoices show vehicles incapable of carrying the goods, the assessee bears the burden to prove actual receipt and use of the inputs; in such limited situations, denial of credit may be sustained. Where the vehicles were capable of carrying the goods or the allegation rested only on overload or unverified transport evidence, mere doubt was insufficient, especially when statutory records were maintained and supplier enquiries supported genuineness. The penalty consequences were required to be reconsidered after re-determination of the surviving demand. en-us Wed, 23 Sep 2015 00:00:00 +0530 Fri, 13 May 2016 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264479 CENVAT credit cannot be denied merely on suspicion or on defective transport particulars without corroborative evidence, and the record must be examined invoice-wise. Where invoices show vehicles incapable of carrying the goods, the assessee bears the burden to prove actual receipt and use of the inputs; in such limited situations, denial of credit may be sustained. Where the vehicles were capable of carrying the goods or the allegation rested only on overload or unverified transport evidence, mere doubt was insufficient, especially when statutory records were maintained and supplier enquiries supported genuineness. The penalty consequences were required to be reconsidered after re-determination of the surviving demand. Case-Laws Central Excise Wed, 23 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264479