https://www.taxtmi.com/caselaws?id=325042 The appeal was dismissed by the appellate tribunal, upholding the denial of CENVAT Credit based on invoices for HR coils/sheets below 10mm thickness without actual receipt of goods. The appellant failed to provide corroborative evidence to counter the proprietor's unchallenged statements confirming non-receipt of the materials. The lack of cross-examination of a key witness did not prejudice the appellant, as the voluntary and consistent admissions by the proprietor were deemed sufficient to establish the offense. The appellate tribunal found no grounds for intervention, emphasizing the strength of the proprietor's statements in supporting the denial of CENVAT Credit. en-us Tue, 02 Feb 2016 00:00:00 +0530 Wed, 02 Mar 2016 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325042 The appeal was dismissed by the appellate tribunal, upholding the denial of CENVAT Credit based on invoices for HR coils/sheets below 10mm thickness without actual receipt of goods. The appellant failed to provide corroborative evidence to counter the proprietor's unchallenged statements confirming non-receipt of the materials. The lack of cross-examination of a key witness did not prejudice the appellant, as the voluntary and consistent admissions by the proprietor were deemed sufficient to establish the offense. The appellate tribunal found no grounds for intervention, emphasizing the strength of the proprietor's statements in supporting the denial of CENVAT Credit. Case-Laws Central Excise Tue, 02 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325042