https://www.taxtmi.com/caselaws?id=349124 The appeal was filed by the Revenue against the dropping of demand for Cenvat Credit taken by the respondents based on bogus invoices without physically receiving the goods. The Commissioner (Appeals) dropped the demand, holding the appellants cannot be faulted for the supplier's actions. The Revenue argued credit was denied on invoices without duty debited and goods not received. The judge found discrepancies, emphasizing the separate proceedings against the supplier and appellant. The onus of proving receipt lies with the credit claimant, and the matter was remanded for a fresh decision by the Commissioner (Appeals). en-us Thu, 28 Sep 2017 00:00:00 +0530 Tue, 07 Nov 2017 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349124 The appeal was filed by the Revenue against the dropping of demand for Cenvat Credit taken by the respondents based on bogus invoices without physically receiving the goods. The Commissioner (Appeals) dropped the demand, holding the appellants cannot be faulted for the supplier's actions. The Revenue argued credit was denied on invoices without duty debited and goods not received. The judge found discrepancies, emphasizing the separate proceedings against the supplier and appellant. The onus of proving receipt lies with the credit claimant, and the matter was remanded for a fresh decision by the Commissioner (Appeals). Case-Laws Central Excise Thu, 28 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349124