https://www.taxtmi.com/caselaws?id=334808 The Tribunal set aside the denial of cenvat credit on inputs due to the non-existence of the supplier, M/s S.K. Garg & Sons. Despite suspicions of receiving invoices without actual goods, the Tribunal emphasized the lack of conclusive evidence of non-receipt. The absence of investigations with the transporter or manufacturer/supplier and reliance on ER-1 returns accepted by the department led to the decision in favor of the appellants, citing precedent cases where similar allegations were refuted due to insufficient tangible evidence. The appeal was allowed, highlighting the necessity of thorough investigations before denying cenvat credit. en-us Tue, 25 Oct 2016 00:00:00 +0530 Mon, 21 Nov 2016 23:11:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334808 The Tribunal set aside the denial of cenvat credit on inputs due to the non-existence of the supplier, M/s S.K. Garg & Sons. Despite suspicions of receiving invoices without actual goods, the Tribunal emphasized the lack of conclusive evidence of non-receipt. The absence of investigations with the transporter or manufacturer/supplier and reliance on ER-1 returns accepted by the department led to the decision in favor of the appellants, citing precedent cases where similar allegations were refuted due to insufficient tangible evidence. The appeal was allowed, highlighting the necessity of thorough investigations before denying cenvat credit. Case-Laws Central Excise Tue, 25 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334808