https://www.taxtmi.com/caselaws?id=187136 The Tribunal upheld the lower authorities' decision in favor of the respondent partnership firm accused of fraudulently availing cenvat credit without receiving raw materials. The Tribunal found that the respondent maintained proper cenvat records and utilized the credit for finished products, while the buyers' incomplete details hindered accurate assessment. Consequently, the appeal by the Revenue was dismissed, and the respondent's cross objection was disposed of. en-us Tue, 26 May 2015 00:00:00 +0530 Wed, 12 Oct 2016 12:47:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187136 The Tribunal upheld the lower authorities' decision in favor of the respondent partnership firm accused of fraudulently availing cenvat credit without receiving raw materials. The Tribunal found that the respondent maintained proper cenvat records and utilized the credit for finished products, while the buyers' incomplete details hindered accurate assessment. Consequently, the appeal by the Revenue was dismissed, and the respondent's cross objection was disposed of. Case-Laws Central Excise Tue, 26 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187136