https://www.taxtmi.com/caselaws?id=341462 Cenvat credit could not be denied merely on the basis of a supplier's statement that only invoices were issued, where the appellant produced invoices, statutory records and proof of payment by account payee cheques. Rule 9(3) of the Cenvat Credit Rules, 2002 placed the burden on the Revenue to disprove receipt of goods by cogent evidence. As no meaningful investigation was conducted at the manufacturer, supplier or transporter level, and no corroborative material showed that the transaction was only on paper, the denial of credit was unsustainable. en-us Mon, 27 Mar 2017 00:00:00 +0530 Mon, 01 May 2017 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341462 Cenvat credit could not be denied merely on the basis of a supplier's statement that only invoices were issued, where the appellant produced invoices, statutory records and proof of payment by account payee cheques. Rule 9(3) of the Cenvat Credit Rules, 2002 placed the burden on the Revenue to disprove receipt of goods by cogent evidence. As no meaningful investigation was conducted at the manufacturer, supplier or transporter level, and no corroborative material showed that the transaction was only on paper, the denial of credit was unsustainable. Case-Laws Central Excise Mon, 27 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341462