https://www.taxtmi.com/caselaws?id=350890 The Tribunal allowed the appeals, setting aside the disallowance of cenvat credit based on forged invoices. Emphasizing the need for proper examination and corroboration of evidence, the Tribunal favored the appellants' entitlement to credit from a registered dealer. The lack of concrete evidence and failure to prove non-receipt of goods by the appellant led to the decision in their favor, shifting the burden of proof to the Revenue. Compliance with Rule 9(3) of the Cenvat Credit Rules was upheld, highlighting the importance of thorough investigation and adherence to legal provisions in determining credit eligibility. en-us Wed, 08 Nov 2017 00:00:00 +0530 Wed, 15 Nov 2017 09:49:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350890 The Tribunal allowed the appeals, setting aside the disallowance of cenvat credit based on forged invoices. Emphasizing the need for proper examination and corroboration of evidence, the Tribunal favored the appellants' entitlement to credit from a registered dealer. The lack of concrete evidence and failure to prove non-receipt of goods by the appellant led to the decision in their favor, shifting the burden of proof to the Revenue. Compliance with Rule 9(3) of the Cenvat Credit Rules was upheld, highlighting the importance of thorough investigation and adherence to legal provisions in determining credit eligibility. Case-Laws Central Excise Wed, 08 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350890