https://www.taxtmi.com/caselaws?id=350202 Cenvat credit cannot be denied merely on an allegation of non-receipt of inputs where purchase and sale transactions are supported by banking records, duty has been paid on clearances, and manufacturing activity is otherwise evidenced. Selective reliance on statements of lower-level staff, without the procedural safeguards governing their use, is insufficient to dislodge the credit claim. A separate shortage detected during inspection may still support a limited demand and equal penalty when that discrepancy is independently established on the facts. en-us Wed, 20 Sep 2017 00:00:00 +0530 Thu, 02 Nov 2017 07:36:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350202 Cenvat credit cannot be denied merely on an allegation of non-receipt of inputs where purchase and sale transactions are supported by banking records, duty has been paid on clearances, and manufacturing activity is otherwise evidenced. Selective reliance on statements of lower-level staff, without the procedural safeguards governing their use, is insufficient to dislodge the credit claim. A separate shortage detected during inspection may still support a limited demand and equal penalty when that discrepancy is independently established on the facts. Case-Laws Central Excise Wed, 20 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350202