https://www.taxtmi.com/caselaws?id=268287 The tribunal overturned the impugned order, ruling in favor of the appellant and granting them the appeal with consequential relief. The judgment emphasizes the necessity of concrete evidence linking alleged discrepancies at the manufacturer's end to the denial of credit. It underscores that denial of credit must be supported by clear evidence directly implicating the party seeking credit, rather than relying on investigations at a third party's premises. en-us Fri, 31 Jan 2014 00:00:00 +0530 Mon, 23 Nov 2015 20:21:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268287 The tribunal overturned the impugned order, ruling in favor of the appellant and granting them the appeal with consequential relief. The judgment emphasizes the necessity of concrete evidence linking alleged discrepancies at the manufacturer's end to the denial of credit. It underscores that denial of credit must be supported by clear evidence directly implicating the party seeking credit, rather than relying on investigations at a third party's premises. Case-Laws Central Excise Fri, 31 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268287