https://www.taxtmi.com/caselaws?id=341715 The Tribunal upheld the Commissioner (Appeals)' decision in a case involving alleged wrongful availment of cenvat credit without actual receipt of goods. The appellant's appeal was dismissed as they failed to prove receipt and utilization of goods, leading to confirmation of the cenvat demand. The Tribunal found discrepancies in statements and upheld the lower authorities' findings, emphasizing the necessity of substantiating claims for availing cenvat credit with factual evidence and proper documentation. en-us Thu, 02 Feb 2017 00:00:00 +0530 Sat, 15 Apr 2017 08:02:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341715 The Tribunal upheld the Commissioner (Appeals)' decision in a case involving alleged wrongful availment of cenvat credit without actual receipt of goods. The appellant's appeal was dismissed as they failed to prove receipt and utilization of goods, leading to confirmation of the cenvat demand. The Tribunal found discrepancies in statements and upheld the lower authorities' findings, emphasizing the necessity of substantiating claims for availing cenvat credit with factual evidence and proper documentation. Case-Laws Central Excise Thu, 02 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341715