https://www.taxtmi.com/caselaws?id=341345 Fiscal benefit could not be denied merely because the imported goods were sold after the dates of the sales invoices, where the authorities had made no enquiry and produced no contrary evidence. The inference that the invoices predated clearance was based only on suspicion, and mere suspicion could not displace the claimed linkage between the invoices and the imported consignments. The notification benefit also could not be refused for lack of an endorsement that Cenvat credit was inadmissible when the invoices showed no duty element, since the invoice itself satisfied the condition. The benefit was accordingly upheld on both issues. en-us Wed, 24 Aug 2016 00:00:00 +0530 Fri, 07 Apr 2017 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341345 Fiscal benefit could not be denied merely because the imported goods were sold after the dates of the sales invoices, where the authorities had made no enquiry and produced no contrary evidence. The inference that the invoices predated clearance was based only on suspicion, and mere suspicion could not displace the claimed linkage between the invoices and the imported consignments. The notification benefit also could not be refused for lack of an endorsement that Cenvat credit was inadmissible when the invoices showed no duty element, since the invoice itself satisfied the condition. The benefit was accordingly upheld on both issues. Case-Laws Customs Wed, 24 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341345