https://www.taxtmi.com/caselaws?id=338152 The case involved an appeal against the denial of cenvat credit to the assessee due to alleged non-receipt of goods from a first stage dealer. The Tribunal found that the denial of credit was unjustified as there was no thorough investigation at the end of the manufacturer/supplier or transporter to establish the truth regarding the supply of goods. Relying on precedent cases, the Tribunal allowed the appeal of the assessee, setting aside the impugned order and dismissing the Revenue's appeal. The judgment emphasized the necessity of concrete evidence to support allegations of non-receipt of goods and upheld the entitlement of cenvat credit for the assessee. en-us Fri, 23 Dec 2016 00:00:00 +0530 Sat, 25 Feb 2017 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338152 The case involved an appeal against the denial of cenvat credit to the assessee due to alleged non-receipt of goods from a first stage dealer. The Tribunal found that the denial of credit was unjustified as there was no thorough investigation at the end of the manufacturer/supplier or transporter to establish the truth regarding the supply of goods. Relying on precedent cases, the Tribunal allowed the appeal of the assessee, setting aside the impugned order and dismissing the Revenue's appeal. The judgment emphasized the necessity of concrete evidence to support allegations of non-receipt of goods and upheld the entitlement of cenvat credit for the assessee. Case-Laws Central Excise Fri, 23 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338152