https://www.taxtmi.com/caselaws?id=177854 The tribunal ruled in favor of the appellant, setting aside the impugned order and allowing the appeals. The denial of cenvat credit and penalties imposed on the appellant were deemed unsustainable due to the lack of substantial evidence proving non-receipt of goods. The tribunal emphasized that the investigation at the first stage dealer's premises was insufficient grounds for disallowing the credit, especially since no investigation was conducted at the second stage dealer's premises. The appellant's proper record-keeping and payment through approved banking channels further supported their claim of receiving and using the goods in their factory. en-us Thu, 14 May 2015 00:00:00 +0530 Thu, 21 Jan 2016 07:07:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177854 The tribunal ruled in favor of the appellant, setting aside the impugned order and allowing the appeals. The denial of cenvat credit and penalties imposed on the appellant were deemed unsustainable due to the lack of substantial evidence proving non-receipt of goods. The tribunal emphasized that the investigation at the first stage dealer's premises was insufficient grounds for disallowing the credit, especially since no investigation was conducted at the second stage dealer's premises. The appellant's proper record-keeping and payment through approved banking channels further supported their claim of receiving and using the goods in their factory. Case-Laws Central Excise Thu, 14 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177854