https://www.taxtmi.com/caselaws?id=340999 Cenvat credit on the disputed chemicals was held admissible where the assessee had consistently declared their use in manufacturing disproportionate resin and camphor, and those stated uses were not contradicted by the adjudicating authority. Denial based mainly on an alleged non-existent transporter and missing transport documents was found insufficient because the invoices carried lorry numbers, the transport enquiry was conducted much later than the relevant period, and no inquiry was made with the lorry owners or drivers. As the Revenue produced no positive evidence that the inputs were not received or that the final products were manufactured without them, the disallowance of credit was unsustainable. en-us Thu, 02 Mar 2017 00:00:00 +0530 Thu, 20 Apr 2017 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340999 Cenvat credit on the disputed chemicals was held admissible where the assessee had consistently declared their use in manufacturing disproportionate resin and camphor, and those stated uses were not contradicted by the adjudicating authority. Denial based mainly on an alleged non-existent transporter and missing transport documents was found insufficient because the invoices carried lorry numbers, the transport enquiry was conducted much later than the relevant period, and no inquiry was made with the lorry owners or drivers. As the Revenue produced no positive evidence that the inputs were not received or that the final products were manufactured without them, the disallowance of credit was unsustainable. Case-Laws Central Excise Thu, 02 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340999