https://www.taxtmi.com/caselaws?id=331720 The Member (Judicial) set aside the Order-in-Appeal, ruling in favor of the appellants in a case concerning alleged fraudulent availing of Cenvat Credit. The judgment emphasized the importance of tangible evidence and lack of corroboration for statements made by the transporter and loading clerk. The appellant's documentation and payments supported their claim of receiving goods, leading to the conclusion that the Revenue failed to prove fraudulent availing of Cenvat Credit beyond doubt. The denial of cross-examination further weakened the Revenue's case, resulting in the unsustainable nature of the impugned order and the allowance of the appeal. en-us Tue, 26 Jul 2016 00:00:00 +0530 Thu, 16 Feb 2017 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331720 The Member (Judicial) set aside the Order-in-Appeal, ruling in favor of the appellants in a case concerning alleged fraudulent availing of Cenvat Credit. The judgment emphasized the importance of tangible evidence and lack of corroboration for statements made by the transporter and loading clerk. The appellant's documentation and payments supported their claim of receiving goods, leading to the conclusion that the Revenue failed to prove fraudulent availing of Cenvat Credit beyond doubt. The denial of cross-examination further weakened the Revenue's case, resulting in the unsustainable nature of the impugned order and the allowance of the appeal. Case-Laws Central Excise Tue, 26 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331720