https://www.taxtmi.com/caselaws?id=264855 Cenvat credit could not be denied merely on suspicion, transport discrepancies, or an investigation against the dealer when the assessee produced documentary evidence of receipt of inputs, including transport documents and payment records. Because the Revenue did not dispute those records or adduce independent corroborative evidence of non-receipt, the denial of credit was held unsustainable. The impugned orders were set aside and the assessee's appeals were allowed with consequential relief. en-us Thu, 08 Jan 2015 00:00:00 +0530 Sun, 04 Oct 2015 12:34:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264855 Cenvat credit could not be denied merely on suspicion, transport discrepancies, or an investigation against the dealer when the assessee produced documentary evidence of receipt of inputs, including transport documents and payment records. Because the Revenue did not dispute those records or adduce independent corroborative evidence of non-receipt, the denial of credit was held unsustainable. The impugned orders were set aside and the assessee's appeals were allowed with consequential relief. Case-Laws Central Excise Thu, 08 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264855