https://www.taxtmi.com/caselaws?id=344702 The Appellate Tribunal CESTAT CHANDIGARH allowed the appeal in favor of the appellant in a dispute over cenvat credit availed based on invoices from a registered dealer. The Tribunal set aside the order disallowing the credit, citing the appellant's compliance with verification rules, lack of evidence on alternative procurement sources, and the Revenue's failure to conduct thorough investigations. Emphasizing the importance of proper verification and adherence to legal principles, the judgment highlighted the burden of proof on the Revenue to substantiate allegations in cenvat credit matters. en-us Tue, 20 Jun 2017 00:00:00 +0530 Thu, 03 Aug 2017 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344702 The Appellate Tribunal CESTAT CHANDIGARH allowed the appeal in favor of the appellant in a dispute over cenvat credit availed based on invoices from a registered dealer. The Tribunal set aside the order disallowing the credit, citing the appellant's compliance with verification rules, lack of evidence on alternative procurement sources, and the Revenue's failure to conduct thorough investigations. Emphasizing the importance of proper verification and adherence to legal principles, the judgment highlighted the burden of proof on the Revenue to substantiate allegations in cenvat credit matters. Case-Laws Central Excise Tue, 20 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344702