https://www.taxtmi.com/caselaws?id=266558 The appellant challenged the denial of Cenvat credit on inputs due to alleged discrepancies in invoices without physical receipt of goods. The Revenue failed to produce evidence from the supplier or conduct thorough investigations. Relying on a precedent from the Hon'ble High Court of Punjab and Haryana, the court found the demand unsustainable without proper independent inquiry. Consequently, the impugned order was set aside, and the appeal was allowed with potential consequential relief for the appellant. en-us Mon, 19 Jan 2015 00:00:00 +0530 Wed, 21 Oct 2015 11:15:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266558 The appellant challenged the denial of Cenvat credit on inputs due to alleged discrepancies in invoices without physical receipt of goods. The Revenue failed to produce evidence from the supplier or conduct thorough investigations. Relying on a precedent from the Hon'ble High Court of Punjab and Haryana, the court found the demand unsustainable without proper independent inquiry. Consequently, the impugned order was set aside, and the appeal was allowed with potential consequential relief for the appellant. Case-Laws Central Excise Mon, 19 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266558