https://www.taxtmi.com/caselaws?id=190296 The Tribunal allowed the appeal of a steel bar manufacturer denied credit on inputs due to issues with a non-existent supplier and locked dealer premises. Despite lower authorities demanding duty, interest, and penalties, the Tribunal held that the appellant was entitled to credit as there was no obligation to verify the supplier's existence before procurement without credible evidence of non-receipt. The impugned order was set aside, granting the appellant relief. en-us Wed, 27 Jan 2016 00:00:00 +0530 Sat, 11 Feb 2017 10:37:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190296 The Tribunal allowed the appeal of a steel bar manufacturer denied credit on inputs due to issues with a non-existent supplier and locked dealer premises. Despite lower authorities demanding duty, interest, and penalties, the Tribunal held that the appellant was entitled to credit as there was no obligation to verify the supplier's existence before procurement without credible evidence of non-receipt. The impugned order was set aside, granting the appellant relief. Case-Laws Central Excise Wed, 27 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190296