https://www.taxtmi.com/caselaws?id=266083 Cenvat credit could not be denied on a bare allegation of paper transactions where the assessee produced duty-paid invoices, RG-23 entries and weightment slips showing receipt and accounting of goods. The documentary evidence was not displaced because the Revenue's investigation was incomplete: no effective inquiry was made with the actual manufacturer-supplier or transporters, and the mere non-existence of the first-stage dealer or absence of a godown, without cancellation of registration or other corroboration, was insufficient. The burden therefore shifted to the Revenue to prove non-receipt of goods, which it failed to do, so denial of credit was held unsustainable. en-us Mon, 27 Apr 2015 00:00:00 +0530 Sat, 13 Feb 2016 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266083 Cenvat credit could not be denied on a bare allegation of paper transactions where the assessee produced duty-paid invoices, RG-23 entries and weightment slips showing receipt and accounting of goods. The documentary evidence was not displaced because the Revenue's investigation was incomplete: no effective inquiry was made with the actual manufacturer-supplier or transporters, and the mere non-existence of the first-stage dealer or absence of a godown, without cancellation of registration or other corroboration, was insufficient. The burden therefore shifted to the Revenue to prove non-receipt of goods, which it failed to do, so denial of credit was held unsustainable. Case-Laws Central Excise Mon, 27 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266083