https://www.taxtmi.com/caselaws?id=336733 Cenvat credit was denied where the assessee failed to prove actual receipt of duty-paid inputs in the factory. The Tribunal relied on transporter statements and surrounding circumstances to find that the goods covered by the invoices were diverted elsewhere and not delivered to the appellant's premises. In the absence of reliable transport, gate register, goods receipt note, lorry receipt, freight payment, or other corroborative evidence, the invoices alone were insufficient. The objection based on denial of cross-examination was rejected because no prejudice was shown and no independent evidence was produced to rebut the departmental case. Demand, interest, and penalties were upheld. en-us Tue, 21 Jun 2016 00:00:00 +0530 Wed, 28 Dec 2016 07:32:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336733 Cenvat credit was denied where the assessee failed to prove actual receipt of duty-paid inputs in the factory. The Tribunal relied on transporter statements and surrounding circumstances to find that the goods covered by the invoices were diverted elsewhere and not delivered to the appellant's premises. In the absence of reliable transport, gate register, goods receipt note, lorry receipt, freight payment, or other corroborative evidence, the invoices alone were insufficient. The objection based on denial of cross-examination was rejected because no prejudice was shown and no independent evidence was produced to rebut the departmental case. Demand, interest, and penalties were upheld. Case-Laws Central Excise Tue, 21 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336733