https://www.taxtmi.com/caselaws?id=2337 The case involved allegations of fake invoice issuance for availing Cenvat credit. The Revenue's appeal against the dropping of proceedings was dismissed. The judgment highlighted the lack of evidence supporting the Revenue's claims and upheld the decision to allow Cenvat credit to the manufacturers. The allegations against the supplier were deemed premature until the pending show cause notice was resolved. The Tribunal decision in a similar case supported the rejection of the Revenue's appeal, leading to the dismissal of their appeals based on insufficient evidence and lack of merit in their arguments. en-us Mon, 02 Apr 2007 00:00:00 +0530 Tue, 15 Apr 2008 19:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2337 The case involved allegations of fake invoice issuance for availing Cenvat credit. The Revenue's appeal against the dropping of proceedings was dismissed. The judgment highlighted the lack of evidence supporting the Revenue's claims and upheld the decision to allow Cenvat credit to the manufacturers. The allegations against the supplier were deemed premature until the pending show cause notice was resolved. The Tribunal decision in a similar case supported the rejection of the Revenue's appeal, leading to the dismissal of their appeals based on insufficient evidence and lack of merit in their arguments. Case-Laws Central Excise Mon, 02 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2337