https://www.taxtmi.com/caselaws?id=335312 The Tribunal set aside the order denying cenvat credit to the appellant for goods purchased from a non-existent dealer. Emphasizing the lack of proper investigation and corroborative evidence, the Tribunal allowed the appeal, stressing the importance of substantiated allegations over presumptions. The appellant's contention of physically receiving and using the goods in manufacturing final products was considered valid, leading to the conclusion that cenvat credit cannot be denied without sufficient proof. en-us Tue, 30 Aug 2016 00:00:00 +0530 Sat, 01 Apr 2017 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335312 The Tribunal set aside the order denying cenvat credit to the appellant for goods purchased from a non-existent dealer. Emphasizing the lack of proper investigation and corroborative evidence, the Tribunal allowed the appeal, stressing the importance of substantiated allegations over presumptions. The appellant's contention of physically receiving and using the goods in manufacturing final products was considered valid, leading to the conclusion that cenvat credit cannot be denied without sufficient proof. Case-Laws Central Excise Tue, 30 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335312