https://www.taxtmi.com/caselaws?id=272080 The appellate tribunal overturned the denial of cenvat credit amounting to Rs. 13,48,560 to the appellants engaged in manufacturing PVC coated wire & cables. The tribunal found significant shortcomings in the investigation process, emphasizing the failure to cross-verify the appellant's defense evidence and the lack of clarity regarding the appellant's inclusion in the list of buyers. Due to these deficiencies, the denial of credit was deemed unsustainable, highlighting the importance of thorough investigation and adherence to principles of natural justice in cases involving alleged fraudulent credit availment. en-us Fri, 15 Jan 2016 00:00:00 +0530 Thu, 20 Oct 2016 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272080 The appellate tribunal overturned the denial of cenvat credit amounting to Rs. 13,48,560 to the appellants engaged in manufacturing PVC coated wire & cables. The tribunal found significant shortcomings in the investigation process, emphasizing the failure to cross-verify the appellant's defense evidence and the lack of clarity regarding the appellant's inclusion in the list of buyers. Due to these deficiencies, the denial of credit was deemed unsustainable, highlighting the importance of thorough investigation and adherence to principles of natural justice in cases involving alleged fraudulent credit availment. Case-Laws Central Excise Fri, 15 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272080