https://www.taxtmi.com/caselaws?id=352436 Cenvat credit cannot be denied merely because the supplier's transactions appear doubtful or invoices are alleged to be fake. The department must produce independent and corroborative evidence showing that the assessee did not receive the goods; investigations only at the supplier's end are insufficient. Where the assessee has supporting records such as transport documents, goods receipt notes, challans and purchase records, and no independent inquiry is made at the assessee's or transporter's end, the allegation of non-receipt remains presumptive. On that basis, the demand for credit, interest and penalties is stated to be unsustainable, and the burden of disproving receipt of goods remains on the Revenue. en-us Thu, 23 Nov 2017 00:00:00 +0530 Thu, 08 Feb 2018 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352436 Cenvat credit cannot be denied merely because the supplier's transactions appear doubtful or invoices are alleged to be fake. The department must produce independent and corroborative evidence showing that the assessee did not receive the goods; investigations only at the supplier's end are insufficient. Where the assessee has supporting records such as transport documents, goods receipt notes, challans and purchase records, and no independent inquiry is made at the assessee's or transporter's end, the allegation of non-receipt remains presumptive. On that basis, the demand for credit, interest and penalties is stated to be unsustainable, and the burden of disproving receipt of goods remains on the Revenue. Case-Laws Central Excise Thu, 23 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352436