https://www.taxtmi.com/caselaws?id=331102 The Tribunal allowed the appeal in a case where cenvat credit on inputs was denied due to the non-existence of the supplying dealer. The Tribunal emphasized the necessity of thorough investigations and corroborative evidence before denying credit based on presumptions. It noted the lack of investigation at crucial points and set aside the orders, highlighting the importance of substantiated claims over mere presumptions in tax matters. The decision underscores the significance of tangible proof in cases of cenvat credit denial due to dealer non-existence. en-us Thu, 11 Feb 2016 00:00:00 +0530 Tue, 07 Feb 2017 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331102 The Tribunal allowed the appeal in a case where cenvat credit on inputs was denied due to the non-existence of the supplying dealer. The Tribunal emphasized the necessity of thorough investigations and corroborative evidence before denying credit based on presumptions. It noted the lack of investigation at crucial points and set aside the orders, highlighting the importance of substantiated claims over mere presumptions in tax matters. The decision underscores the significance of tangible proof in cases of cenvat credit denial due to dealer non-existence. Case-Laws Central Excise Thu, 11 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331102