https://www.taxtmi.com/caselaws?id=344361 Cenvat credit is admissible only when inputs are actually received in the factory and the credit documents contain reliable particulars. Where the Revenue showed, on circumstantial evidence, that the transport details in dealer invoices were false, the assessee had to prove receipt of goods by producing supporting records such as GRNs, gate entries, or inward registers. Applying preponderance of probabilities, the evidence that the transporter was dummy and several vehicle numbers were non-existent or incapable of carrying the goods displaced the genuineness of the invoices. Cenvat credit was therefore inadmissible and the demand was upheld. en-us Fri, 09 Jun 2017 00:00:00 +0530 Mon, 10 Jul 2017 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344361 Cenvat credit is admissible only when inputs are actually received in the factory and the credit documents contain reliable particulars. Where the Revenue showed, on circumstantial evidence, that the transport details in dealer invoices were false, the assessee had to prove receipt of goods by producing supporting records such as GRNs, gate entries, or inward registers. Applying preponderance of probabilities, the evidence that the transporter was dummy and several vehicle numbers were non-existent or incapable of carrying the goods displaced the genuineness of the invoices. Cenvat credit was therefore inadmissible and the demand was upheld. Case-Laws Central Excise Fri, 09 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344361