https://www.taxtmi.com/caselaws?id=337010 Cenvat credit could not be rejected solely on the ground that transport documents were not produced when the assessee had claimed receipt of inputs through transporters and entry of goods in factory records. An adverse finding could not be sustained without first giving the assessee an opportunity to produce the relied-upon transport evidence. Denial of that opportunity amounted to a breach of natural justice, so the impugned order was set aside and the matter was remanded for de novo adjudication after allowing filing of the evidence. en-us Fri, 04 Nov 2016 00:00:00 +0530 Mon, 02 Jan 2017 09:01:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337010 Cenvat credit could not be rejected solely on the ground that transport documents were not produced when the assessee had claimed receipt of inputs through transporters and entry of goods in factory records. An adverse finding could not be sustained without first giving the assessee an opportunity to produce the relied-upon transport evidence. Denial of that opportunity amounted to a breach of natural justice, so the impugned order was set aside and the matter was remanded for de novo adjudication after allowing filing of the evidence. Case-Laws Central Excise Fri, 04 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337010