https://www.taxtmi.com/caselaws?id=266050 The Tribunal upheld the Commissioner (Appeals) decision to allow Cenvat credit to the respondent based on duty paying documents issued by a first stage dealer, despite the Revenue's appeal. The Revenue failed to provide tangible evidence proving the non-existence of the dealer or the lack of physical delivery of goods, relying on presumptions. The Tribunal emphasized the necessity of corroborative evidence and dismissed the appeal, highlighting the importance of tangible proof in such cases. en-us Tue, 03 Mar 2015 00:00:00 +0530 Sat, 02 Jan 2016 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266050 The Tribunal upheld the Commissioner (Appeals) decision to allow Cenvat credit to the respondent based on duty paying documents issued by a first stage dealer, despite the Revenue's appeal. The Revenue failed to provide tangible evidence proving the non-existence of the dealer or the lack of physical delivery of goods, relying on presumptions. The Tribunal emphasized the necessity of corroborative evidence and dismissed the appeal, highlighting the importance of tangible proof in such cases. Case-Laws Central Excise Tue, 03 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266050