https://www.taxtmi.com/caselaws?id=329114 The tribunal set aside the order against the appellant in a case involving alleged fraudulent availment of Cenvat credit. The allegations were primarily based on third-party records without sufficient independent evidence linking the appellant to the transactions. The authorities failed to verify stock and production at the appellant's establishment, casting doubt on the validity of the charges. The tribunal emphasized the need for independent and corroborative evidence, leading to the appeals being allowed with consequential reliefs. en-us Wed, 20 Jan 2016 00:00:00 +0530 Sat, 05 Nov 2016 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329114 The tribunal set aside the order against the appellant in a case involving alleged fraudulent availment of Cenvat credit. The allegations were primarily based on third-party records without sufficient independent evidence linking the appellant to the transactions. The authorities failed to verify stock and production at the appellant's establishment, casting doubt on the validity of the charges. The tribunal emphasized the need for independent and corroborative evidence, leading to the appeals being allowed with consequential reliefs. Case-Laws Central Excise Wed, 20 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329114