https://www.taxtmi.com/caselaws?id=186881 The appellate authority set aside the order denying Cenvat Credit based on the non-existence of a registered dealer without verifying the appellant's receipt and use of goods. Lack of investigation at crucial stages and absence of cross-examination weakened the case. The decision emphasized the necessity of thorough investigations and proper grounds for denying Cenvat Credit, stressing the importance of evidence and due process before penalizing taxpayers. The appeal was allowed, granting relief to the appellant. en-us Thu, 08 Oct 2015 00:00:00 +0530 Thu, 17 Nov 2016 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186881 The appellate authority set aside the order denying Cenvat Credit based on the non-existence of a registered dealer without verifying the appellant's receipt and use of goods. Lack of investigation at crucial stages and absence of cross-examination weakened the case. The decision emphasized the necessity of thorough investigations and proper grounds for denying Cenvat Credit, stressing the importance of evidence and due process before penalizing taxpayers. The appeal was allowed, granting relief to the appellant. Case-Laws Central Excise Thu, 08 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186881